The Governmental Accounting Standards Board (GASB) has issued two new statements regarding pension plans: Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans and Pension Issues. Statement 78 clarifies requirements for pensions provided through certain multiple-employer pension plans. Statement 82 amends GASB Statements No. 67, No. 68, and No. 73 and is related to the presentation of payroll-related measures, deviations from actuarial standards of practice, and classification of member contributions.

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