Introducing Actuarial Liabilities and Funding Status of Defined-Benefit Pensions in the U.S. Financial Accounts
Posted: 16 Dec 2014
Date Written: October 31, 2014
Abstract
Last year, in its September 2013 release, the Financial Accounts of the United States (formerly known as Flow of Funds accounts) changed the treatment of defined-benefit (DB) pensions from a cash accounting basis to an accrual accounting basis.
Suggested Citation: Suggested Citation
Stefanescu, Irina and Vidangos, Ivan, Introducing Actuarial Liabilities and Funding Status of Defined-Benefit Pensions in the U.S. Financial Accounts (October 31, 2014). FEDS Notes No. 2014-10-31-3 https://doi.org/10.17016/2380-7172.0034, Available at SSRN: https://ssrn.com/abstract=3750088
Irina Stefanescu (Contact Author)
Board of Governors of the Federal Reserve System ( email )
20th Street and Constitution Avenue NW
Washington, DC 20551
United States
Ivan Vidangos
Board of Governors of the Federal Reserve System ( email )
20th Street and Constitution Avenue NW
Washington, DC 20551
United States
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