TITLE

Pension Accounting

AUTHOR(S)
Hutchings, Peter L.
PUB. DATE
December 1986
SOURCE
FE: The Magazine for Financial Executives;Dec1986, Vol. 2 Issue 12, p40
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Discusses how financial executives can structure their year-end financial planning for pensions. Effect of the Tax Reform Act of 1986; General strategy of accelerating deductions, particularly in the defined benefit pension plan; Impact on company cash flow; Timing; Risk factors.
ACCESSION #
15161467

 

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