Pollard & Associates
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New York City District Council of Carpenters Benefit Funds
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Fringe Benefit Group
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Retirement Solutions Specialists
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Retirement Planners and Administrators (RPA)
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Defined Contribution Account Manager Nova 401(k) Associates
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Greenline Wealth Management
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Great Lakes Pension Associates, Inc.
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Text of GASB Exposure Draft Amending Statement No. 68: Accounting and Financial Reporting for Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans (PDF)
Governmental Accounting Standards Board [GASB] [Official Guidance] Oct. 15, 2015 15 pages. "This proposed Statement would amend the scope and applicability of Statement 68 to exclude pensions provided to employees of state or local governmental employers through a cost-sharing multiple-employer defined benefit pension plan that [1] is not a state or local governmental pension plan, [2] is used to provide defined benefit pensions to employees of employers that are not state or local governmental employers, and [3] has no predominant state or local governmental employer (either individually or collectively with other state or local governmental employers that provide pensions through the pension plan). This proposed Statement would establish requirements for recognition and measurement of pension expense/expenditures and liabilities, note disclosures, and required supplementary information for pensions that have [these] characteristics ... The requirements of this proposed Statement would be effective for reporting periods beginning after December 15, 2015. Earlier application would be permitted." |
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