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News and Publications from MHM

Joint Effort Could Signal Major Form 5500 Changes

Lay of the Accounting Landscape: Quarter 3

Increased Disclosure Requirements May be Coming to EBPs with Investments in Master Trusts

Improvements Proposed to Accounting for Defined Benefit Plans

In late January 2016, the FASB released two proposed accounting standards updates that affect Topic 715, Compensation—Retirement Benefits.

FASB's New Employee Benefit Plans Reporting Simplification Rules

On July 31, 2015, the FASB issued Accounting Standards Update (ASU) 2015-12, which is designed to simplify several aspects of employee benefit plan financial reporting, including (1) fully benefit-responsive investment contracts, (2) certain plan investment disclosures, and (3) provide a measurement date practical expedient.
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