"Rather than define a new term, 'nonpublic employee benefit plan', the Codification will be amended to describe the deferral as applying to 'any employee benefit plan other than those plans that are subject to the Securities and Exchange Commission's filing requirements'.... [T]he scope of investments [will be expanded] to also include the equity securities of nonpublic affiliated entities of the plan sponsor. The deferral will be effective immediately upon issuance of the final Update, for all financial statements that have not been issued."  MORE >>