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  • Considerations for Discount Rate Selection

    Considerations for Discount Rate Selection This article provides a guide to setting discount rates. Guidance within FAS 106 and FAS 87 is reviewed in light of evolving practice and business ...

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    • Authors: Arthur Conat
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Section 404 Is Not Only About Deductibility Anymore.

    Section 404 Is Not Only About Deductibility Anymore. This article reviews Section 404 of the Sarbanes-Oxley Act. From Pension Section News, September 2004, Issue No. 56.

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    • Authors: Arthur Conat
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Financial Reporting & Accounting