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Title
Hedging Pension Surplus Risk Under FASB 87: Implications for Corporate Pension Policy.
Authors
Schmitz, Paula
Abstract
Examines hedge pension surplus risk under the Financial Accounting Standards Board (FASB) Statement 87 and its implications for corporate pension policy in the United States. Funding and investment policy and the surplus protection problem; Simulation analysis of the effects of FASB 87 on pension funding and investment policies; Risk to the pension surplus on the date the funded status of the plan is disclosed.
Publication
American Business Review, 1994, Vol 12, Issue 2, p87