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Pension Accounting Research Series 2015 (Updated for 2014 Disclosures)
SEI
Dec. 22, 2014
12 pages. "What Discount Rate Should Plan Sponsors Use for Year-end 2014? ... Looking Back at 2013: Discount Rate Changes from 2012 Disclosure to 2013 Disclosure ... Impact on 2015 Pension Expense ... What Return on Assets (ROA) Assumption Should Plan Sponsors Use for 2015?"
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