14 pages. Excerpt: "A major challenge faced by each employer participating in an agent plan is how the employer will obtain all necessary information to support their specific pension amounts including net pension liability, deferred outflows of resources, deferred inflows of resources, and pension expense ... [S]ignificant interaction between the plans, participating employers, actuaries, and related auditors will be needed for purposes of corroborating specific pension amounts in employer financial statements."  MORE >>