403 - Hitting or Holding on Pension Accounting

In the arena of pension accounting, strategic decisions can have lasting financial consequences. Speakers in this advanced session examine key accounting issues that arise in the context of surplus pension assets, plan terminations, and risk transfer strategies. Presenters provide a detailed look at the financial reporting implications of buy-in and buy-out annuity transactions, including differences in treatment under U.S. GAAP and IFRS. Speakers also address the impact of the IAS 19 asset ceiling on recognizing and utilizing surplus assets. The discussion considers how plan sponsors can evaluate whether to proceed with actions such as annuity purchases or terminations, or whether to maintain flexibility for future strategic decisions. Come to gain practical insights into aligning pension accounting decisions with broader business and regulatory objectives.

Speakers:

Ben A. Johnson

Plante Moran

Kerri Dantos

Prudential

Mr. Stephen N. Eisenstein

KPMG

Stephen S. Breeding

Ernst & Young

Credits:

CPD Credit: 2.00 EA Core Credit: EA Ethics Credit: EA Non-Core Credit: 2.00 EA Formal Credit: 2.00