"[T]he following four items listed in the exposure draft can provide decision-useful information for users of a plan sponsor's financial statements: [1] Description of benefits; [2] Weighted-average interest crediting rate for cash balance plans; [3] Narrative description of reasons for significant gains and losses; and [4] Disclosure of the impact of a 1-percentage-point change in health care trend rates for nonpublic entities."  MORE >>