Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Text of GASB Exposure Draft: Fiduciary Activities (PDF)|
Governmental Accounting Standards Board [GASB]
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:  pension (and other employee benefit) trust funds,  investment trust funds,  private-purpose trust funds, and  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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