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Text of Revised ASOP No. 4, Measuring Pension Obligations and Determining Pension Plan Costs or Contributions (Updated December 2013) (PDF)
Actuarial Standards Board Link to more items from this source
[Official Guidance]
Jan. 5, 2014
"Key changes from the version of ASOP No. 4 adopted May 2011 include ... new disclosure requirements ... related to a plan's funded status ... for a change in the cost or contribution allocation procedure ... [and] related to the implications of the contribution allocation procedure or plan sponsor's funding policy on future expected plan contributions and funded status.... The definition of prescribed assumption or method ... has been revised to address prescribed assumptions or methods set by another party or set by law ... Section 3.5.3 provides guidance to the actuary who needs to measure plan provisions that are difficult to appropriately measure using traditional valuation procedures."

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