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Financial Reporting Alert 12-6, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits

November 27, 2012


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The attached Financial Reporting Alert highlights accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. New topics addressed in this update are (1) new disclosure requirements for multiemployer plans, (2) financial reporting considerations resulting from health care legislation, and (3) the relationship between the discount rate and medical trend rate for other postretirement benefit plans.

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