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GASB 68: Pension Accounting and Reporting

 
Gain an understanding of the government pension obligations addressed in GASB 68 and the implications of underfunded pension plans. The topic of governmental pension obligations is one that receives constant attention. Many governmental pension plans are underfunded and the impact of this on governmental employers’ financial statements is an important one to understand. Sometimes the question is asked as to why these plans are underfunded – are the accounting rules to blame? This material will help you understand the basics of how employers account for defined benefit plan obligations. This knowledge will enable you to not only understand the implications of underfunded plans on employers, but also understand the context of why so many of these plans are underfunded.

Faculty

Warren Ruppel, CPA

Warren Ruppel, CPA

Marks Paneth LLP

Agenda

Faculty

Warren Ruppel, CPA

Warren Ruppel, CPA

Marks Paneth LLP

  • Managing director with CBIZ Marks Paneth, part of a Top Ten accounting firm
  • Author of CCH’s Knowledge-Based Audits of Not-for-Profit Organizations; Wiley’s Not-for-Profit Accounting Made Easy; and Not-for-Profit Audit Committee Best Practices
  • Former assistant comptroller of accounting for the city of New York, with overall responsibility for the city’s accounting and financial reporting
  • Served numerous public sector not-for-profit and government audit clients earlier in his career with KPMG and Deloitte & Touche
  • Former board member and chair of the audit committee of the New York State Society of CPAs
  • Appears quarterly as the government specialist on the CPA report distributed by SmartPros

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