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Interest rate smoothing’s impact on single-employer pensions
By Nick ThorntonPension funding, liabilities numbers change with the controversial yet permissible accounting practice of pension smoothing.
As corporate and public pensions struggle, pension plan sponsors and advisors need to stay abreast of the latest regulations, problems, litigation, and solutions. From news about failing pensions to analysis of how successful pensions operate, you'll avoid mistakes and make better decisions.
Pension funding, liabilities numbers change with the controversial yet permissible accounting practice of pension smoothing.