Today’s Federal Register is here. Elizabeth MacDonald for Forbes Magazine reports via Yahoo! News.com: “Pension Pangs: Some big companies are in for an earnings jolt when they own up to the reality of rotten pension fund performance.”
Reuters has reported that the House Subcommittee on Capital Markets will hold a hearing, entitled “The Accounting Treatment of Employee Stock Options,” on June 3, 2003.
Louis Lavelle for Business Week Online offers this commentary: “Shareholders Unite to Expense Options.”
Benefitslink.com points us to this insightful article by Accounting Today–“GAAP for pensions: Sanctioned fraud must go“–and this article by Fred Reisch for PlanSponsor.com–“Doing Well While Doing Good“–which talks about the selection of socially responsible funds as an 401(k) plan investment option.
TRI Pension Services reports in its Recent Developments on the Field Assistance Bulletin issued by the DOL regarding allocation of expenses to participants and also reports on the new deemed IRA regulations.