Blog | Webinars

August 2020

In conjunction with Federal Publications Seminars, this webinar will cover CAS 412 and 413 which includes: composition and measurement of pension cost (412); and adjustment and allocation of pension cost (413). Learning objectives include:

• Understanding the composition and measurement of pension costs, and the adjustment and allocation of pension costs
• How to address the four components of defined-benefit plan costs: normal cost, part of any unfunded actuarial liability, interest equivalent on unamortized portion of liability, and adjustment for actuarial loss or gains
• How the cost of the net contribution is calculated for defined-contribution plans
• How to calculate actuarial gains and losses
• How to assign the cost accounting period(s) for which the valuation is made

This webinar was produced with our partner, Federal Publication Seminars and requires payment prior to viewing.