Roadmap To The Accounting & Regulatory Aspects of Postretirement Benefits, By Deloitte

The year 2006 brought major accounting and regulatory changes for pension and other postretirement benefits. Employers face new requirements for balance sheet reporting of pension and other postretirement benefit obligations.1 Moreover, new laws and regulations regarding the types of benefits2 that employers can provide to employees, and how these benefits must be funded, will most likely result in substantial modifications in benefit plans and in the timing of contributions to plan trusts in the immediate future.3

• Roadmap to the Accounting and Regulatory Aspects o