Cash balance pension plans--accounting and business implications.
This article illustrates the accounting and disclosure implications of converting from traditional pensions to cash balance plans. That information is followed by a description of issues that have encouraged employers to initiate those conversions.
Arcady
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National Accounting Group of Ernst & Young, LLP, New York, USA.
Mellors
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D000066:Accounting / Q000191:economics / Q000458:organization & administration*; D005376:Financial Management / Q000458:organization & administration; D006801:Humans; D010415:Pensions; D012179:Retirement / Q000191:economics; D012456:Salaries and Fringe Benefits; D014342:Truth Disclosure; D014481:United States