"The calculations to comply with the accounting standards for retirement plans ... may be affected as early as for fiscal year-end 2014. Calculations to comply with IRS's single-employer pension plan funding rules under the 2006 Pension Protection Act will not be affected until the Treasury Department formally adopts -- possibly not until 2017 -- a replacement for the current statutory tables ... Public and multiemployer pension plans are not required to adopt these new tables. However, as these plans' actuaries review the mortality assumption they currently use, they may find that information presented in the new tables may influence the plans' assumptions as [the new tables] become widely accepted."  MORE >>