Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Bates & Company, Inc.
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AimPoint Pension
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Text of GASB Exposure Draft: Fiduciary Activities (PDF)
Governmental Accounting Standards Board [GASB] [Official Guidance] Dec. 22, 2015 46 pages. Dated Dec. 8, 2015; published online Dec. 22, 2015. "This proposed Statement would establish criteria for identifying and reporting fiduciary activities of all state and local governments ... This proposed Statement describes four fiduciary fund types that would be required to be reported, if applicable: [1] pension (and other employee benefit) trust funds, [2] investment trust funds, [3] private-purpose trust funds, and [4] custodial funds. A custodial fund would report fiduciary activity resources that are not held in a trust agreement or equivalent arrangement that meets specific criteria." |
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