PENSIONS - updated 3/29/14
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Related Articles and Web Sites:
- Employee Benefit Research Institue: What are the trends in U.S. retirement plans? Accessed 3/29/14: http://www.ebri.org/publications/benfaq/index.cfm?fa=retfaq14
- Butrica, B., Iams, H., Smith, K., & J. Toder: The Disappearing Defined Benefit Pension Plans and their Impact on the Retirement Incomes of Baby Boomers. US government: - Social Security Administration. accessed 3/29/14: http://www.ssa.gov/policy/docs/ssb/v69n3/v69n3p1.html
- Clark, John: When it comes to pensions, California is no Detroit . Los Angeles Times, 12/29/13. accessed 1/14/14
- Gates, Dominic: Boeing will freeze pensions .. accessed 3/7/14
- Lifsher, Mark: CalPERS reports 16.2% return on investment Los Angeles Times, 1/14/14. accessed 1/14/14
- By FENIT NIRAPPIL Brown urges Pension Fund to address rising costs , Associated Press, 2/5/14 accessed 2/5/14
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Associated Press. Pension Agency's Deficit Reached $5.7 Billion in July (WSJ online, 9/4/03)
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Barlett, Donald and Steele, James B . The Broken Promise Time New York: Oct 31, 2005.Vol.166, Iss. 18; pg. 32,
- Dale, Arden Rule to Require Companies To Disclose Pension Holdings The Wall Street Journal Online; Updated November 26, 20032:35 p.m.
- Walsh, Mary Williams Pension Math Proves Elastic in Court Case Over Pilots. New York Times, October 21, 2003. source: Times Company <http://www.nytco.com/> | Home <http://www.nytimes.com/> |
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From Accounting Web:FASB Proposes Improvements to Pension Accounting Source: ttp://www.accountingweb.com/cgi-bin/item.cgi?id=98151 Accessed: 10/1/03
- Pension Benefit Guarantee Corporation (PBGC)
- PBGC: How Pension Plans End Source: http://www.pbgc.gov/about/termination.html accessed 1/20/08
FAS 87 - word file | Pension definitions |
FAS 87 ppt | PPT: |
FAS 87 excel | Excel: |
Find the footnote in which the companies linked below discuss the various issues covered in your text and class. Compare the different methods described and try to relate them to the concepts and principles as described in the conceptual framework and in the text book.
Microsoft | DuPont | IBM | Boeing | United |
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Contact Information
Office: Juniper Hall JH3203 Office Phone: 818-677-2437
Office hours: T 18:00 to 18:45 pm; after class and by appointment
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