Bates & Company, Inc.
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Regional Vice President of Sales The Retirement Plan Company
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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2013 SEC Comment Letter Trends: Pensions and Other Postretirement Benefits (PDF)
PwC Mar. 11, 2014 14 pages. Excerpt: "[The authors] have prepared this publication to assist management teams in identifying and understanding the SEC staff's current focus related to pensions and OPEB. The information summarized within this publication is based on comment letters published by the SEC staff between January 1, 2013 and September 15, 2013 related to pensions and OPEB. [They] have highlighted the more prevalent issues commented on by the SEC staff and provided relevant examples of recent comments to aid preparers in ensuring their disclosures are robust and consistent with the accounting, valuation, and reporting guidance for pensions and OPEB." |
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