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Substantive Plan Issues — 715-60-35 (Q&A 01) Caps on Employer’s Cost in Collectively Bargained Plans — 715-60-35 (Q&A 02) OPEB — Calculation of Discount Rate — 715-60-35 (Q&A 03) Actuarial Equivalence — 715-60-35 (Q&A 04) Deleted — 715-60-35 (Q&A 05) Deleted — 715-60-35 (Q&A 06) Withdrawal From a Multiemployer Postretirement Plan — 715-60-35 (Q&A 07) Negative Plan Amendment — Elimination of Benefits — 715-60-35 (Q&A 08) Negative Plan Amendment or Curtailment — 715-60-35 (Q&A 09) Negative Plan Amendments (1) — 715-60-35 (Q&A 10) Negative Plan Amendments (2) — 715-60-35 (Q&A 11) Accounting for the Reversal of a Negative Plan Amendment — 715-60-35 (Q&A 12) Accounting Change — Accelerating Amortization of Statement 106 Gains and Losses — 715-60-35 (Q&A 13) Accounting Change — Decelerating Amortization of Statement 106 Gains and Losses — 715-60-35 (Q&A 14) Accounting Change — Decelerating Amortization of Statement 106 Gains and Losses — 715-60-35 (Q&A 15) Transfer of a Subsidiary’s Stock to an OPEB Plan — 715-60-35 (Q&A 16) Transfer of Appreciated Assets to an OPEB — 715-60-35 (Q&A 17) Plan Assets in a Rabbi Trust — 715-60-35 (Q&A 18) Unilaterally Amending a Collectively Bargained Plan — 715-60-35 (Q&A 19) Negative Plan Amendment With an Uncertain Effective Date — 715-60-35 (Q&A 20) Accounting for the Reduction of Postretirement Medical Benefits and the Addition of Pension Benefits — 715-60-35 (Q&A 21)
Substantive Plan Issues — 715-60-35 (Q&A 01) Caps on Employer’s Cost in Collectively Bargained Plans — 715-60-35 (Q&A 02) OPEB — Calculation of Discount Rate — 715-60-35 (Q&A 03) Actuarial Equivalence — 715-60-35 (Q&A 04) Deleted — 715-60-35 (Q&A 05) Deleted — 715-60-35 (Q&A 06) Withdrawal From a Multiemployer Postretirement Plan — 715-60-35 (Q&A 07) Negative Plan Amendment — Elimination of Benefits — 715-60-35 (Q&A 08) Negative Plan Amendment or Curtailment — 715-60-35 (Q&A 09) Negative Plan Amendments (1) — 715-60-35 (Q&A 10) Negative Plan Amendments (2) — 715-60-35 (Q&A 11) Accounting for the Reversal of a Negative Plan Amendment — 715-60-35 (Q&A 12) Accounting Change — Accelerating Amortization of Statement 106 Gains and Losses — 715-60-35 (Q&A 13) Accounting Change — Decelerating Amortization of Statement 106 Gains and Losses — 715-60-35 (Q&A 14) Accounting Change — Decelerating Amortization of Statement 106 Gains and Losses — 715-60-35 (Q&A 15) Transfer of a Subsidiary’s Stock to an OPEB Plan — 715-60-35 (Q&A 16) Transfer of Appreciated Assets to an OPEB — 715-60-35 (Q&A 17) Plan Assets in a Rabbi Trust — 715-60-35 (Q&A 18) Unilaterally Amending a Collectively Bargained Plan — 715-60-35 (Q&A 19) Negative Plan Amendment With an Uncertain Effective Date — 715-60-35 (Q&A 20) Accounting for the Reduction of Postretirement Medical Benefits and the Addition of Pension Benefits — 715-60-35 (Q&A 21)