Deemed Distribution Regs Could Provide Clarity
In April 2016, the Internal Revenue Service proposed regulations that provide additional clarity to corporations issuing securities and financial institutions acting as...(read more)
CAPSA Updates Governance Guidelines
In December of 2016, The Canadian Association of Pension Supervisory Authorities (CAPSA) updated and finalized the Pension Plan Governance Guidelines. These guidelines were originally developed to...(read more)
FASB Amends Plan Reporting for Master Trusts
In response to stakeholder feedback, the Financial Accounting Standards Board (FASB) has clarified and improved disclosures related to ASU No. 2017-06...(read more)
FASB Changes Amortization Rules for Callable Debt
In March of 2017, FASB issued ASU No. 2017-08, which requires that the premium on callable debt securities be amortized to the call price on its earliest call date, whereas...
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