Buck Bond Group
Webinar: How will ASOP 4 impact public pension plans in 2023?

Webinar: How will ASOP 4 impact public pension plans in 2023?

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The revised ASOP 4 requires new disclosures and provides additional guidance that may impact pension funding valuation reports going forward. Our speakers discuss key items including:

  • A new measure of pension liabilities called low-default-risk obligation measure
  • Inclusion of a reasonable actuarially determined contribution, including new guidance on amortization methods
  • The implications of the contribution allocation procedure
  • Performing an actuarial gain and loss analysis
  • Expanded guidance on output smoothing methods

You can watch an on-demand replay of the full webinar here.