... 2017 February 2018 2018 defined benefit plans asset allocation payout horizon SFAS 132(R) The disclosure requirements for corporate defined benefit pension plans were greatly expanded with the introduction of Statement of Financial Accounting Standard (SFAS 132(R)) in 2003...

... portion of the liability. This paper illustrates the calculation of estimates for GASB 68 reportable net pension liabilities, funded ratios, and single discount rates for 48 fiscal year state employee defined benefit plans by using an innovative valuation model and readily available data. The results show...