title: Retirement income adequacy after PPA and FAS 158: part one--plan sponsors' reactions.
authors: Temple University, USA.
authors: Jack
authors: J
authors: VanDerhei
mesh_terms: D000066:Accounting / Q000592:standards*; D006801:Humans; D010415:Pensions; D012179:Retirement / Q000191:economics* / Q000331:legislation & jurisprudence*; D012456:Salaries and Fringe Benefits / Q000331:legislation & jurisprudence* / Q000639:trends; D014481:United States