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Implications of FASB's Accounting Standards Update 2011-4 for Sponsors of ESOPs
McGladrey 
Apr. 23, 2013
"[FASB] believes the disclosures are valuable to the intended users of the financial statements, but the fact that this information is public on the DoL's database is problematic. The Board voted to propose an indefinite deferral of the quantitative portion of these disclosures until such time as the employee benefit plan community could work with the DoL to resolve this issue. The FASB's exposure draft is expected to be released at the end of April and will be subject to a 30-day comment period before being finalized."
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