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Financial Reporting Alert 13-3, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits

November 27, 2013


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. This update includes a discussion of private health care exchanges.


  • Health Care Reform
    • Affordable Care Act and Health Care and Education Reconciliation Act of 2010
    • Employee Group Waiver Plans
    • Private Health Care Exchanges
  • Underlying Assumptions
  • Discount Rate
    • Discount Rate Selection Method
    • Hypothetical Bond Portfolios — Bond Pricing
    • Hypothetical Bond Portfolios — Bond Selection
    • Hypothetical Bond Portfolios — Use of Collateralized Bonds
    • Use of a Yield Curve Developed by a Third Party in Selecting a Discount Rate
    • Use of Indices in Selecting a Discount Rate
    • Other Postretirement Benefit Plans — Discount Rate and Health Care Cost Trend Rate
  • Expected Long-Term Rate of Return
  • Mortality Assumption
  • Net Periodic Benefit Cost
    • Changes to Accounting Policies for Gains and Losses and Market-Related Value of Plan Assets
  • Measurement Date for Plan Assets and Benefit Obligations
    • Measurement of Plan Assets
    • Measurement of Benefit Obligations
  • Curtailments
  • Settlements
  • Plan Sponsor Disclosures
    • Fair Value Measurement Disclosures
    • Entities With Foreign Plans


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