The Governmental Accounting Standards Board (GASB) has responded to comments that its recently issued substantial revisions to the governmental pension accounting standards, Statement No. 68, “Accounting and Financial Reporting for Pensions”, do not fit with participation by a governmental employer in an ERISA multiemployer plan by issuing an exposure draft that proposes amendments to substantially simplify the reporting of the governmental employer’s plan participation in that event.  Comments on the proposal are requested by November 16, 2015.  Please see the attached memo for a description of the proposal and further information.


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