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American Academy of Actuaries Comment Letter to National Association of Insurance Commissioners on Accounting for Post-Retirement Benefits Other than Pensions (PDF)
American Academy of Actuaries Link to more items from this source
[Opinion]
Dec. 12, 2011

"On behalf of the Joint Committee on Retiree Health and Pension Accounting Committee of the American Academy of Actuaries', we appreciate the opportunity to provide comments to the National Association of Insurance Commissioners (NAIC) on the exposure drafts of Statements of Statutory Accounting Principles (SSAP) No. 92 and No. 102, which are intended to replace existing standards governing accounting for pension benefits and postretirement benefits other than pensions (OPEBs)."  MORE >>

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