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Free Publications
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FASB Adds Market-Based Cash Balance Plan Accounting to Its Technical Agenda
Milliman
[Guidance Overview] Jan. 26, 2026 "The plans impacted by this change are ... DB pension plans where participant benefits are communicated as an account balance, which include pay credits and interest credits based on one of the following investable market returns: [1] The return on plans' assets; [2] The return on a subset of the plans' assets that approximates the associated cash balance liabilities; [3] The return on a regulated investment company." MORE >> |
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