Pension Financing

Grunthal, Peter F.
September 1986
FE: The Magazine for Financial Executives;Sep1986, Vol. 2 Issue 9, p34
Trade Publication
Discusses how companies in the United States can structure their pension plans, manage them and hit funding targets. Relationship of plan assets to plan liabilities, which rise and fall at different times; Compliance with the disclosure requirements of Financial Accounting Standard Board 35 and 36; Determination of the funding target will satisfy the financial objectives of an organization.


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