Are you prepared for FAS 158? - CUNA Mutual Group
Are you prepared for FAS 158? - CUNA Mutual Group
Are you prepared for FAS 158? - CUNA Mutual Group
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Transition to <strong>FAS</strong> <strong>158</strong><br />
• No change in NPPC<br />
• Prepaid Pension Expense will<br />
become Net Pension Liability or<br />
Asset<br />
• Unrecognized Gains/Losses will<br />
Reduce OCI<br />
• Previous OCI resulting from<br />
unfunded ABO is reversed<br />
Employee Benefit Products<br />
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