"[A]dditional guidance or disclosure requirements could provide support to actuaries who make appropriate comments or disclosures when the plan or plan sponsor actions may not be consistent with the actuaries' recommendations.... With the new GASB standards, the determination of an appropriate actuarially determined contribution has become of greater importance for public plans and some additional guidance could be helpful ... [To] maintain the consistency of standards applicable to all pension actuaries, any new guidance should not be limited to a sub category based solely on the nature of the plan sponsor."  MORE >>