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Deloitte Guidance

715-30-35 Subsequent Measurement — Deloitte Guidance

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SEC Staff Guidance on Mortality Table Assumptions — 715-30-35 (Q&A 01) Tax Gross-Up Payment Made for Annuity Contracts — 715-30-35 (Q&A 02) Curtailments/Settlements When There Is (or Is Not) a Successor Plan — 715-30-35 (Q&A 03) Contribution of Stock to Pension Plan — 715-30-35 (Q&A 04) Plan Assets and Grantor Trust — 715-30-35 (Q&A 05) Freeze of Plan Benefits and Pension Curtailment — 715-30-35 (Q&A 06) Insurance Contracts With Captive Insurance Companies — 715-30-35 (Q&A 07) Transfer of a Benefit Obligation to a Parent Company (1) — 715-30-35 (Q&A 08) Transfer of a Benefit Obligation to a Parent Company (2) — 715-30-35 (Q&A 09) Transfer of a Benefit Obligation to a Parent Company (3) — 715-30-35 (Q&A 10) Interest Cost in Connection With a Discontinued Operation — 715-30-35 (Q&A 11) Changes to Interrelated Defined Benefit Pension Plans — 715-30-35 (Q&A 12) Addition of One Executive in a Company’s SERP — 715-30-35 (Q&A 13) Induced Transfer of Employees Between Defined Benefit Plans (1) — 715-30-35 (Q&A 14) Induced Transfer of Employees Between Defined Benefit Plans (2) — 715-30-35 (Q&A 15) Accounting for the Change to a Cash-Balance Plan With Employee Elections — 715-30-35 (Q&A 16) Prior Service Cost Associated With a Spin-Off — 715-30-35 (Q&A 17) Prior Service Cost Amortization Method — 715-30-35 (Q&A 18) Prior Service Cost Amortization Attributed to Individual Employees — 715-30-35 (Q&A 19) Effect of a Settlement on Amortization of Prior Service Cost — 715-30-35 (Q&A 20) Defining “All or Almost All” — 715-30-35 (Q&A 21) Income Statement Impact of Government Subsidy (1) — 715-30-35 (Q&A 22) Income Statement Impact of Government Subsidy (2) — 715-30-35 (Q&A 23) Is a Change in Market-Related Value Calculation a Change in Principle? — 715-30-35 (Q&A 24) Change in Market-Related Value — Fair Value to a Calculated Value or Vice Versa — 715-30-35 (Q&A 25) Timing of Curtailment Recognition — 715-30-35 (Q&A 26) Resetting Market-Related Value — 715-30-35 (Q&A 27) Remeasurement of Plan Assets and Projected Benefit Obligation Prior to Curtailment Calculation — 715-30-35 (Q&A 28) Inactive Status for Employees in a Curtailed Plan — 715-30-35 (Q&A 29) Timing of Recognition of a Curtailment Loss — 715-30-35 (Q&A 30) Change to an Accelerated Method of Amortizing Net Gains and Losses — 715-30-35 (Q&A 31) Accounting for Asset Reversions (1) — 715-30-35 (Q&A 32) Accounting for Asset Reversions (2) — 715-30-35 (Q&A 33) History of Adjustments to Pension Benefits Plan Subject to Collective Bargaining — 715-30-35 (Q&A 34) SEC Staff’s Thoughts on the Concept of a Substantive Plan — 715-30-35 (Q&A 35) Attribution of Disproportionate Pension Benefits — 715-30-35 (Q&A 36) SEC Staff Comments Regarding the Determination of Assumptions in Benefit Plans — 715-30-35 (Q&A 37) Change on Discount Rate Selection Method — 715-30-35 (Q&A 38) Discount Rate Used for Pension Liability of Foreign Subsidiary — 715-30-35 (Q&A 39) High-Quality Corporate Bond Rate Versus Alternative Rate — 715-30-35 (Q&A 40) Discount Rates and “Cherry Picking” — 715-30-35 (Q&A 41) Discount Rate “Cherry Picking” and Capacity — 715-30-35 (Q&A 42) Discount Rate “Cherry Picking” and Outliers — 715-30-35 (Q&A 43) Discount Rate — Enhanced Equipment Trust Certificates (A.K.A., Airline Bonds) — 715-30-35 (Q&A 44) IRS “Current Liability Rate” Versus Assumed Discount Rates Used in Measurements of the Projected, Accumulated, and Vested Benefit Obligations and the Service and Interest Cost Components of Net Periodic Pension Cost (1) — 715-30-35 (Q&A 45) IRS “Current Liability Rate” Versus Assumed Discount Rates Used in Measurements of the Projected, Accumulated, and Vested Benefit Obligations and the Service and Interest Cost Components of Net Periodic Pension Cost (2) — 715-30-35 (Q&A 46) Determining Discount Rate — 715-30-35 (Q&A 47) Future Benefit Payments to Be Considered When Selecting a Discount Rate — 715-30-35 (Q&A 48) Gradation of Bonds Used to Select a Discount Rate — 715-30-35 (Q&A 49) Use of Yield Curves in Selecting a Discount Rate — 715-30-35 (Q&A 50) Support for Long-Term Rate of Return Assumption — 715-30-35 (Q&A 51) Enactment of a New Law — 715-30-35 (Q&A 52) Negative Plan Amendment Effective in Future Period — 715-30-35 (Q&A 53) Future Plan Amendments — 715-30-35 (Q&A 54) Significant Events That Require Remeasurement in an Interim Period — 715-30-35 (Q&A 55) Deleted — 715-30-35 (Q&A 56) Tax Gross-Up of Pension Benefit — 715-30-35 (Q&A 57) Combination of Multiple Plans — 715-30-35 (Q&A 58) Deleted — 715-30-35 (Q&A 59) Plan Measurements Under ASC 715 (1) — 715-30-35 (Q&A 60) Plan Measurements Under ASC 715 (2) — 715-30-35 (Q&A 61) Postretirement Benefit Plan Asset/Liability Recognition and Interim Financial Reporting — 715-30-35 (Q&A 62) Lump-Sum Settlements of Pension Obligations — 715-30-35 (Q&A 63) Pension Plan Freezes: Soft Freeze Versus Hard Freeze — 715-30-35 (Q&A 64) Accounting for the Elimination of Salary Progression as Part of a Curtailment — 715-30-35 (Q&A 65)Status of Employees When Plan Benefits Are Reduced — 715-30-35 (Q&A 66) Considering Whether Anticipated Changes in the Mortality Assumption Under Existing Law Should Be Reflected in Estimates of Future Lump-Sum Payments Used to Measure the Projected Benefit Obligation — 715-30-35 (Q&A 67)