search query: @indexterm Pension funds / total: 253
reference: 114 / 253
| Author: | Jayson, S. |
| Title: | Pension update : an interview with consultant Larry B. Wiltse. |
| Journal: | Management Accounting (New York)
1988 : SEP, VOL. 70:3, p. 20-22 |
| Index terms: | PENSION FUNDS ACCOUNTING STANDARDS HEALTH |
| Language: | eng |
| Abstract: | Review of the rules imposed by the US 1987 Pension Protection Act (PPA), related to postemployment health care benefits and corporate pension funds. Standardized methods to determine pension expenses. Salary increases and asset valuation methods. Fixed income investments. Impact on a company's loan and financing arrangements. Higher company premiums and denial of tax deductions. |
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