FRA 10-11, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits
December 2, 2010
The attached Financial Reporting Alert updates Financial Reporting Alert 09-5, Financial Reporting Considerations for Pension and Other Postretirement Benefits, and highlights accounting matters that may affect an entity’s defined benefit pension and other postretirement plan benefit calculations and disclosures. This alert also serves as a reminder for entities to consider the impact on postretirement benefits of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, enacted on March 23, 2010, and March 30, 2010, respectively.
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