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Cash Balance/ Defined Benefit Plan Administrator Steidle Pension Solutions, LLC
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Retirement Plan Administration Consultant Blue Ridge Associates
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Regional Vice President, Sales MAP Retirement USA LLC
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BPAS
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FASB Proposals Address Plan Accounting
Journal of Accountancy
[Guidance Overview] Apr. 26, 2015 "The first proposal would designate contract value as the only required measure for fully benefit-responsive investment contracts.... The second proposal would require that participant-directed and nonparticipant-directed investments of employee benefit plans be grouped only by general type, eliminating the need to disaggregate the investments in multiple ways.... [The third proposal would allow] employers to measure defined benefit plan assets on a month-end date nearest to the employer's fiscal year end when the fiscal period does not coincide with a month end." MORE >> |
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