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Managing the ASC 715 Process

As pension actuaries, among the challenges we face for our larger clients is providing the needed information for compliance with Accounting Standards Codification Section 715 (“ASC 715”) – formerly...

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Suspension of Benefits (Part 2)

As previously indicated in Part 1 of this article, the suspension of benefits process can be very complicated. A phrase we often hear, “It depends on the specific set of facts and circumstances,” is...

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