In the United States, pension plans have traditionally paid attention primarily to domestic entities such as Congress, the Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation (PBGC) as the sources for potential rules that influence their operation. However, at least one international body has chosen to enter the debate over pension funds, and U.S. employers may wish to keep an eye on its activities for possible future impact on U.S. pension plans. The Organization for Economic Cooperation and Development (OECD) is an organization that seeks to foster good governance in market economies.

This article reviews recent OECD activities and relates them to ongoing international pension developments arising from the European Union (EU) and International Accounting Standards Board (IASB) proposals for pension accounting.


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