Pension Accounting

Hutchings, Peter L.
December 1986
FE: The Magazine for Financial Executives;Dec1986, Vol. 2 Issue 12, p40
Trade Publication
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.


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