Mercer Select US - CASB proposes aligning pension cost accounting with new PPA funding rules

The content you are trying to access is available only to members of certain Select membership offerings.

For an overview of Mercer Select and all of its membership offerings, click here. If you're interested in additional Select membership offerings, contact your Mercer consultant or Customer Service.

Using "Acting as"

The "Acting as" feature on Mercer Select allows Mercer employees to see Select in the same way as Mercer clients and contacts who are members of one or more of the Select offerings. Simply use the pulldown menu on the top of every Mercer Select page, choose which of the common membership roles you want to play, and view the content in the same way as a member of that offering (or group of offerings).

Like some Mercer Select members, you may encounter content that is available only to certain membership offerings. In this case, you will be directed to a screen with a message explaining what steps you can take to view the content. As a Mercer employee, all you'll have to do is switch your role back to the Acting as Consultant role to see the content.

If your clients and contacts encounter Select content they can't access, you may be able to give them access by making them members of additional Select membership offerings. Please contact Select customer service for help.

You can gain access to all Mercer Select content - including internal-only content - by setting your "Acting as" role to "Consultant."

For an overview of Mercer Select and its membership offerings, go to our Overview.

CASB proposes aligning pension cost accounting with new PPA funding rules

Federal contractors have a chance to give input on how to align the Cost Accounting Standards Board's rules for reimbursable pension costs (CAS 412 and 413) with PPA funding rules. For certain large defense contractors, the effective date of the PPA rules is tied to the effective date of revised cost accounting standards. Key changes include a minimum liability similar to the PPA funding target or FAS ABO, faster amortization of gains and losses, higher assignable cost limit, and five-year transition to the new rules. Comments on the advance notice of proposed rulemaking are due Nov. 3, 2008. (Select News, 5 Sep 2008)

Full text of advance notice of proposed rulemaking (Federal Register, 2 Sep 2008)

Global

Home

About Mercer Select

Overview

Mercer Offerings

To learn about other Mercer offerings, check out these Mercer sites:
Mercer.com: Mercer's flagship site
iMercer.com: Survey data and analysis