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In late March or early April, the Financial Accounting Standards Board (FASB) is set to take up the thorny issue of measurement when it comes to including liabilities and assets from defined benefit (DB) plans and other post-employment benefits (OPEB) on corporate income statements as prescribed in FAS 158. According to John Steele, a senior consulting actuary in the retirement practice at Watson Wyatt Worldwide Inc., FASB will need to address four principal issues: 1) liability measurement; 2) profit and loss recognition; 3) classification of the pension expense; and 4) consolidation of pension liabilities on the balance sheet.

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