Daveyne Totten

Plan Curtailments and Settlements Under FASB ASC Topic 715 Relating to Plan Terminations (Part 2)

By Daveyne Totten 2/14/2017

While curtailments and settlements can occur in other situations, this two-part article discusses how curtailments and settlements work specifically with regard to plan terminations. A plan termination generally involves a curtailment (when benefit accruals are frozen), and a subsequent settlement... READ MORE

Plan Curtailments and Settlements Under FASB ASC Topic 715 Relating to Plan Terminations (Part 1)

By Daveyne Totten 1/18/2017

While curtailments and settlements can occur in other situations, this two-part article will discuss how curtailments and settlements work specifically with regard to plan terminations. A plan termination generally involves a curtailment (when benefit accruals are frozen), and a subsequent... READ MORE

Calculating Generational Mortality Rates

By Daveyne Totten 6/17/2016

The idea of using generational mortality rates for valuing pension benefits has been gaining traction in recent years. Many large plans are already using 2-dimensional mortality improvement scales for purposes of FASB accounting, and the IRS appears to be considering including a 2-dimensional... READ MORE

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Daveyne Totten

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