GLGi: Pensions - Evaluating Underfunded DB Plans - An Accounting and Legal Perspective

Time & Location

Originally Presented: December 7, 2006 12:00 PM, New York

Presenter(s):

Robert Kemp, Professor, University of Virginia - CCRobert Kemp

Professor
University of Virginia - CC
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Agenda:

  • Understanding the economics of pensions/ Other Post-Employment Benefits (OPEB) and how they affect corporate value
  • Legislative discussion of the Pension Protection Act of 2006
  • The evolution of accounting standards: current FAS 87 compared to future FAS 158
  • Corporate Defined Benefit (DB) Plans and the PBGC’s role in corporate transactions
  • Utilizing pension/OPEB information for analysis and valuations

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