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Potential Public Pension Changes in Florida   FASB Issues Final Guidance for Disclosures About Multiemployer Plans

what should you be concerned about immediately?

on june 23, 2011, the florida governor signed cs/cs/sb 1128 which affects public retirement plans. this newsletter focuses on the changes that affect how local plans calculate benefits and prepare actuarial calculations. there were no changes from the bill that is described in this newsletter.

 

 

in september 2011, the financial accounting standards board (fasb) issued its rules for disclosing information about multiemployer pension and other post-retirement benefit plans on accounting statements. fasb has been studying these disclosure requirements for over a year. they have previously released summaries of their deliberations. this final guidance contains some substantial changes from prior summaries. the most significant is the elimination of most reporting requirements about an employer’s potential withdrawal liability to a multiemployer pension plan.

 
 
 
 
 
 
Retiree Reinsurance Opportunity   Pending Funding Relief forMultiemployer Plans  
    irs notice 201-83  
    Survey of Public Pension Benefits in Maryland  

 

   
     
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