Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Employee Benefits Main Page |
Financial Reporting Main Page
Abramson. S. 1997. 401(K) "simple"ification. Management Accounting (August): 52-54, 56-57.
Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.
Adams, T. and C. A. Lafond. 2020. The SECURE Act's changes. Journal of Accountancy (July): 48-50. (SECURE - Setting Every Community Up for Retirement Enhancement. The act is intended to encourage individuals to save for retirement while relaxing employer administrative obligations).
AICPA. 2008. Defined Benefit Pension Plans. AICPA.
AICPA. 2008. Defined Contribution Pension Plans. AICPA.
Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724.
Amir, E. and S. Benartzi. 1998. The expected rate of return on pension funds and asset allocation as predictors of portfolio performance. The Accounting Review (July): 335-352.
Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.
An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.
Anantharaman, D. 2017. The role of specialists in financial reporting: Evidence from pension accounting. Review of Accounting Studies 22(3): 1261-1306.
Anantharaman, D. and D. Henderson. 2021. Contrasting the information demands of equity-and Debt-holders: Evidence from pension liabilities. Journal of Accounting and Economics (April-May): 101366.
Anantharaman, D. and E. C. Chuk. 2018. The economic consequences of accounting standards: Evidence from risk-taking in pension plans. The Accounting Review (July): 23-51.
Anderson, R. D. 1950. Alternatives in pension planning. N.A.C.A. Bulletin (October): 136-157.
Apostolou, B. and N. G. Apostolou. 2009. Recent developments in pension accounting. The CPA Journal (November): 46-50.
Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2013. Bridging the government pension reporting gap. The CPA Journal (August): 28-35.
Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.
Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.
Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.
Baker, R. E. 1964. The pension cost problem. The Accounting Review (January): 52-61.
Banham, R. 2013. The great pension derisking: Stung by funding shortfalls time and again, companies are using a variety of tactics to lighten their pension burdens for good. CFO (April): 40-46.
Barlas, S. 2015. Pay vs. performance and Redefining pension advice. Strategic Finance (October): 11.
Barlas, S. 2015. Updating regulation S-X, and PBGS rule riles pension sponsors. Strategic Finance (December): 11.
Barlas, S. 2016. New pension plan rule, and GOP: Ease restrictions on CLOs. Strategic Finance (May): 12. (Collateralized loan obligations).
Barlas, S. 2016. Reporting exemptions for more small companies, and Three agencies want pension fund reporting reforms. Strategic Finance (October): 11.
Barral, D. M. 2018. IRA planning at every age. The CPA Journal (October): 13-14.
Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463.
Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.
Bauman, M. P. and K. W. Shaw. 2014. An analysis of critical accounting estimate disclosures of pension assumptions. Accounting Horizons (December): 819-845.
Begley, J., S. Chamberlain, S. Yang and J. L. Zhang. 2015. CEO incentives and the health of defined benefit pension plans. Review of Accounting Studies 20(3): 1013-1058.
Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.
Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.
Bissoondoyal-Bheenick, E., R. Brooks and H. X. Do. 2023. Risk analysis of pension fund investment choices. Abacus 59(3): 872-898.
Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.
Blankley, A. I., J. Comprix and K. P. Hong. 2013. Earnings management and the allocation of net periodic pension costs to interim periods. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 27-35.
Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.
Bonsall, S. B. IV., J. Comprix and K. A. Muller III. 2019. State pension accounting estimates and strong unions. Contemporary Accounting Research 36(3): 1299-1336.
Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS and SEC Regulations, Leases, Pensions and More. John Wiley & Sons.
Brigham, D. S. 1950. Manual summary record for pension contributions. N.A.C.A. Bulletin (October): 170-175.
Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January):43-47.
Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.
Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.
Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).
Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.
Byrnes, W. H. and R. Bloink. 2015. Longevity-pegged annuities. The CPA Journal (January): 64-65.
Calvert, G. N. 1963. Results of inattention to pension plans. N.A.A. Bulletin (February): 46.
Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.
Cann, N. D. 1945. Administration of the Internal Revenue code relating to pension, profit-sharing, and stock-bonus plans. N.A.C.A. Bulletin (July 15): 1027-1040.
Capalbo, F. 2003. Domestic practice, comparative international analyses and accounting discretion - Italian savings banks' pension cost accounting. Abacus 39(1): 66-81.
Carruthers, B. G. 2022. Book review: Jacoby, S. M. 2021. Labor in the Age of Finance: Pensions, Politics, and Corporations from Deindustrialization to Dodd-Frank. Administrative Science Quarterly 67(2): NP34-NP37.
Cassidy, J. 2016. Foreign pension plan considerations for U.S. Taxpayers. The CPA Journal (December): 42-43.
Chandra, U. and A. Z. Liu. 2022. Pension funding in the State of Illinois: A teaching case in governmental accounting. Issues in Accounting Education (November): 61-79.
Chase, B. W. 2013. The new pension reporting standard: What it means for governments. The CPA Journal (May): 9-11.
Chen, T., X. Martin, C. A. Mashruwala and S. Mashruwala. 2015. The value and credit relevance of multiemployer pension plan obligations. The Accounting Review (September): 1907-1938.
Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383.
Choy, H., J. Lin and M. S. Officer. 2014. Does freezing a defined benefit pension plan affect firm risk? Journal of Accounting and Economics (February): 1-21.
Chuk, E. C. 2013. Economic consequences of mandated accounting disclosures: Evidence from pension accounting standards. The Accounting Review (March): 395-427.
Clinch, G. and T. Shibano. 1996. Differential tax benefits and the pension reversion decision. Journal of Accounting and Economics (February): 69-106.
Comprix, J. and K. A. Muller III. 2006. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics (December): 385-416.
Comprix, J. and K. A. Muller III. 2011. Pension plan accounting estimates and the freezing of defined benefit pension plans. Journal of Accounting and Economics (February): 115-133.
Copley, P. and B. Roof. 2015. GASB pension changes: Are you ready? Journal of Accountancy (January): 48-53.
Crain, M. A. 2007. Pension protection act changes valuations for tax purposes. Journal of Accountancy (September): 40-41.
Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875. (JSTORlink).
Cramer, J. J. Jr. 1965. Legal influences on pension trust accounting. The Accounting Review (July): 606-616.
Cramer, J. J. Jr. and C. A. Neyhart Jr. 1980. A conceptual framework for accounting and reporting by pension plans. Abacus 16(1): 3-16.
Curatola, A. P. and J. W. Rinier. 2020. 401(k) hardship distributions. Strategic Finance (February): 15-16.
Cussatt, M., T. J. Pollard and M. S. Stone. 2019. The usefulness of accounting information resulting from standard-setting compromises: The pension accounting case. Accounting Horizons (December): 145-165.
Daley, L. A. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review (April): 177-198.
Dambra, M. J. 2018. Stakeholder conflicts and cash flow shocks: Evidence from changes in ERISA pension funding rules. The Accounting Review (January): 131-159.
DeBerg, C. L., H. F. Mittelstaedt and P. R. Regier. 1987. Employers' accounting for pensions: A theoretical approach to financial accounting standards no. 87. Journal of Accounting Education 5(2): 227-242.
DeBlasio, A. Jr. 1983. Pension plans: Exploring the alternatives. Management Accounting (October): 31-35.
Deitrick, J. W. and C. W. Alderman. 1980. Pension plans: What companies do - and do not - disclose. Management Accounting (April): 24-29.
Demarest, P. W. 1961. Plus factors in pension costs. N.A.A. Bulletin (June): 33-40.
Dewhirst, J. F. 1971. A conceptual approach to pension accounting. The Accounting Review (April): 365-373.
Dhaliwal, D. S. 1986. Measurement of financial leverage in the presence of unfunded pension obligations. The Accounting Review (October): 651-661.
Drebin, A. R. 1963. Recognizing implicit interest in non-funded pension plans. The Accounting Review (July): 579-583.
D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410.
Easterday, K. and T. V. Eaton. 2010. A looming crisis for pensions. The CPA Journal (March): 56-58.
Easterday, K. and T. V. Eaton. 2012. Defined benefit pension plans: Understanding the differences between the public and private sector. The CPA Journal (September): 22-29.
Eaton, T. V., Q. L. Burke and P. Chen. 2015. Marking pension plans to market. The CPA Journal (May): 30-33.
Espahbodi, H., E. Strock and H. Tehranian. 1991. Impact on equity prices of pronouncements related to nonpension postretirement benefits. Journal of Accounting and Economics (December): 323-346.
Favarolo, S. 2013. One-participant 401(k) plans. The CPA Journal (October): 66-67.
Flesher, D. L., C. Foltin, G. J. Previts and M. S. Stone. 2019. A comprehensive review of the evolution of accounting standards for state and local government pensions and other postemployment benefits in the United States. The Accounting Historians Journal 46(1): 57-77.
Flory, J. W. 1950. Participation and premium cost records for a pension trust purchasing retirement income insurance. N.A.C.A. Bulletin (March): 853-860.
Foltin, C., D. L. Flesher, G. J. Previts and M. S. Stone. 2017. State and local government pensions at the crossroads: Updated accounting standards highlight the challenges. The CPA Journal (April): 42-51.
Foltin, L. C., D. Flesher, G. Previts and M. Stone. 2018. Public pension underfunding. Strategic Finance (September): 52-59.
Fornaro, J. M. 2012. A new reality ahead for pension accounting: The recession's aftermath and IAS 19R prompt changes in accounting practices. The CPA Journal (October): 24-30.
Francis, J. R. and S. A. Reiter. 1987. Determinants of corporate pension funding strategy. Journal of Accounting and Economics (April): 35-59.
Freeman, L. V. Jr. 1972. Planning a retirement or pension program. Management Accounting (August): 35-36.
Friest, P. L. 1962. Accounting treatment of pension plan costs. N.A.A. Bulletin (May): 19-30.
Fritzsch, R. B. and N. R. VanZante. 2011. Don't let Social Security torpedo the Roth IRA conversion decision. The CPA Journal (April): 56-57.
Gartner, F. B., D. P. Lynch and M. E. Vernon. 2020. The effects of the tax cuts and jobs act of 2017 on defined benefit pension contributions. Contemporary Accounting Research 37(4): 1990-2019.
Geary, K. M. and D. L. Street. 2007. Besser Pharma: International accounting for pensions. Issues in Accounting Education (November): 563-578.
Geller, S. M. 2012. Best practices for 401(k) plan sponsors and fiduciaries: Revealing the impact of recent ERISA litigation. The CPA Journal (September): 54-57.
Geller, S. M. 2013. Evaluating 401(k) plan fees. The CPA Journal (October): 64-65.
Geller, S. M. 2013. Protecting 401(k) plan sponsors from conflicts of interest. The CPA Journal (April): 58-59.
Geller, S. M. 2016. 401(k) plan design trends and insights. The CPA Journal (March): 62-63.
Geller, S. M. 2016. 401(k) plan investment selection. The CPA Journal (December): 66-67.
Geller, S. M. 2016. Proper 401(k) plan management to reduce liability and optimize performance. The CPA Journal (April): 70-71.
Geller, S. M. 2016. Understanding the increased liability for 401(k) retirement plan committees. The CPA Journal (May): 68-70.
Geller, S. M. 2016. Understanding the various kinds of 401(k) service fee arrangements. The CPA Journal (July): 76-78.
Geller, S. M. 2017. 401(k) plan service provider selection and retention. The CPA Journal (February): 70-71.
Geller, S. M. 2017. 401(k) plan service provider selection and retention. The CPA Journal (February): 70-71.
Geller, S. M. 2020. 401(k) plan issues in the current environment: Practical and legal considerations. The CPA Journal (May): 58-59.
Geller, S. M. 2020. Cybersecurity risk considerations for 401(k) plans. The CPA Journal (July/August): 70-71.
Geller, S. M. 2021. Best practices to reduce excessive fee risk: 401(k) plan governance faces increasing legal threats. The CPA Journal (April/May): 74-74.
Geller, S. M. 2022. Department of Labor position on crytocurrency investment in 401(k) plans. The CPA Journal (March/April): 63.
Gensler, D. I. and D. M. Gelman. 2018. Using a qualified retirement plan to take advantage of TCJA provisions: A 'Triple Play' of tax benefits. The CPA Journal (May): 13-14.
Ghicas, D. C. 1990. Determinants of actuarial cost method changes for pension accounting and funding. The Accounting Review (April): 384-405.
Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. (Summary of Part III).
Goldstein, L. 1980. Unfunded pension liabilities may be dangerous to corporate health. Management Accounting (April): 20-22.
Gotterer, R. 2013. Cash-balance pension plans: An opportunity to maximize retirement planning strategies and reduce taxes. The CPA Journal (December): 60-62.
Graham, C. 2008. Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout. Accounting, Organizations and Society 33(7-8): 756-782.
Halliwell, P. D. 1969. Basic principles of pension funding and APB opinion no. 8. Management Accounting (July): 15-19.
Hallman, N. and I. K. Khurana. 2015. State pension liabilities and credit assessments. Accounting Horizons (December): 943-967.
Hamilton, J. 1991. Calculating pension obligations. Management Accounting (November): 26-29.
Hann, R. N., F. Heflin and K. R. Subramanayam. 2007. Fair-value pension accounting. Journal of Accounting and Economics (December): 328-358.
Hardy, K. F. 1952. Audit aspects of pension administration. N.A.C.A. Bulletin (December): 500-508.
Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330.
Hartwell, C. L. 2012. The potential implications of revised IAS 19: Are changes to pension accounting coming to U.S. GAAP? The CPA Journal (September): 30-35.
Harvey, L. S. 2012. Major new duties for 401(k) plan sponsors and vendors: Expanded regulations under ERISA. The CPA Journal (February): 58-59.
Haw, I., K. Jung and S. B. Lilien. 1991. Overfunded defined benefit pension plan settlements without asset reversions. Journal of Accounting and Economics (September): 295-320.
Hillman, H. A. 1950. Angles in administering pension plans. N.A.C.A. Bulletin (October): 158-166.
Hoens, T. W. 2018. SEPs: Simple but not always optimal. Journal of Accountancy (August): 62-63. (Simplified employee pension plan and SEP-IRA).
Hong, P. K. and S. Hwang. 2018. Fair value disclosures of pension plan assets and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (41): 88-96.
Hope, O. 2003. Provocative pension accounting. Strategic Finance (August): 41-43.
Howe, H. W. 1950. A pension plan miniature. N.A.C.A. Bulletin (November): 286-289.
Howe, R. 1930. Industry and the aged. Harvard Business Review (July): 435-442. ("At the present time there are nearly two million people over sixty-five years of age in the United States who cannot support themselves at a subsistence level." p. 435...."The idea is not at all new in this country; since 1907, forty-seven bills providing for public pensions have been introduced by Congress, and though none has even been reported out of committee, agitation for national recognition is constantly increasing. President Hoover has publicly recognized the issue as one which may soon merit federal action." p. 438).
Hsieh, S., K. R. Ferris and A. H. Chen. 1990. Securities market response to pension fund termination. Contemporary Accounting Research 6(2): 550-572.
Huang, J., S. R. Matsunaga and Z. J. Wang. 2020. The role of pension business benefits in institutional block ownership and corporate governance. Contemporary Accounting Research 37(4): 1959-1989.
Huizingh, W. 1955. Accounting principles and pension costs. N.A.C.A. Bulletin (January): 722-728.
Jarnagin, B. D. and T. Y. Chung. 1988. Understanding the accounting for defined benefit pension plans. Management Accounting (September): 34-42.
Jaskie, W. E. 1974. Pension fund accounting. Management Accounting (June): 43-45.
Jayson, S. 1988. Pension update: An interview with Larry B. Wiltse. Management Accounting (September): 20-22.
Jenkins, D. O. 1964. Accounting for funded industrial pension plans. The Accounting Review (July): 648-653.
Josephs, S. R. 2008. Watch out for private annuities. Journal of Accountancy (July): 34-38.
Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 158 - Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. Journal of Accountancy (January): 85-89.
Journal of Accountancy. 2009. Statement of federal financial accounting standards 33 - Pensions, other retirement benefits, and other postemployment benefits: Reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. Journal of Accountancy (January): 86-90.
Kachelmeier, S. J., J. D. Jones and J. A. Keller. 1992. Evaluating the effectiveness of a computer-intensive learning aid for teaching pension accounting. Issues in Accounting Education (Fall): 164-178.
Kane, D. 2018. Retirement plans need an advisor acting in a fiduciary capacity. The CPA Journal (April): 74.
Karl, P. A. III and K. Kauffman. 2016. 20 questions on the evolving role of tax-deferred annuities. The CPA Journal (September): 40-46.
Katz, D. M. 2010. The check will be in the mail: Can annuities help ease employees' fears about having enough money in retirement? CFO (December): 27-29.
Kebodeaux, K. 2018. IRA distribution to pay spousal support is taxable. Journal of Accountancy (June): 61-62.
Kelliher, C., T. Fogarty and P. Goldwater. 1996. Introducing uncertainty in the teaching of pensions: A simulation approach. Journal of Accounting Education 14(1): 69-98.
Kess, S. and J. R. Grimaldi. 2019. New risks and potential rewards in Roth IRAs. The CPA Journal (February): 72-74.
Kess, S. and J. Welch. 2020. Tactics for stretching retirement assets under the Secure Act. The CPA Journal (March): 16-17.
Kinney, R. L. 1980. Why pension funds are looking at real estate. Management Accounting (April): 15-19.
Kisser, M., J. Kiff and M. Soto. 2017. Do managers of U.S. defined benefit pension plan sponsors use regulatory freedom strategically? Journal of Accounting Research (December): 1213-1255.
Klumpes, P. J. M. 1994. The politics of rule development: A case study of Australian pension fund accounting rule-making. Abacus 30(2): 140-159.
Knight, R. A., L. G. Knight and M. Winter II. 1992. Tax planning for pension plans. Management Accounting (February): 47-51.
Knowles, R. and S. Veliotis. 2010. IRA choices to convert or not to convert? The CPA Journal (January): 18-23.
Kranacher, M. 2011. Public pensions, broken promises. The CPA Journal (September): 80.
Kranacher, M. 2011. Public pensions, broken promises - redux. The CPA Journal (November): 80.
Kreiser, L. 1976. A short history of the economic development and accounting treatment of pension plans. The Accounting Historians Journal 3(1-4): 56-62.
Kriesel, W. T. 2015. The pluses and minuses of variable annuities. The CPA Journal (September): 26-31.
Kreissl, L. J. 2014. Taxpayer wins partial IRA rollover contribution issue on appeal. Journal of Accountancy (August): 75-76.
Kubick, T. R., G. B. Lockhart and J. R. Robinson. 2021. Internal capital and investment: Evidence from 2012 pension relief. Contemporary Accounting Research 38(3): 2034-2070.
Kuhlman, A. A. 1993. 401(k) start-up at Flight Suits. Management Accounting (November): 60-63.
Kusano, M. and Y. Sakuma. 2020. Recognition versus disclosure and audit fees and costs: Evidence from pension accounting in Japan. Journal of International Accounting Research 19(3): 133-160.
Landsman, W. 1986. An empirical investigation of pension fund property rights. The Accounting Review (October): 662-691.
Landsman, W. R. and J. A. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7(1): 185-198.
Laurent, M. 1988. Protect your pension surplus from interest rate risk. Management Accounting (September): 24-27.
Lightfoot, L. and D. Pulliam. 2018. Retirement plans for employees of LLCs owned by tax-exempt entities: Implications of the IRS's Chief Counsel advice. The CPA Journal (April): 66-67.
Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits. Accounting Horizons (June): 201-207.
Long, K. C. 2022. Help clients make 3 critical shifts in retirement. Journal of Accountancy (September): 1-6.
Lusk, L. A. 1992. Creativity in pension accounting. Management Accounting (March): 31-35.
Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.
Maher, J. J. 1987. Pension obligations and the bond credit market: An empirical analysis of accounting numbers. The Accounting Review (October): 785-798.
Manuel, T. and J. Herbold. 2019. Using online calculators to choose between traditional and Roth IRAs. The CPA Journal (November): 30-37.
Marcus, R. E. and G. Janken. 2009. Annuities and the other side of the retirement savings coin. Journal of Accountancy (January): 36-40.
Marks, B. R. and K. K. Raman. 1985. The importance of pension data for municipal and state creditor decisions: Replication and extensions. Journal of Accounting Research (Autumn): 878-886.
Marks, B. R. and K. K. Raman. 1988. The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs. Contemporary Accounting Research 4(2): 595-608.
Matthews, R. M. Jr. 1960. Accounting for pension costs. N.A.A. Bulletin (August): 19-26.
McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).
McCann, D. 2011. Rematch: Many companies that dumped their 401(k) matching contributions are rethinking that cost-cutting move. CFO (May): 54-58.
McCann, D. 2013. Pension plans move to derisk. CFO (December): 10.
McNamara, J. P. 1950. The tax side of pension planning. N.A.C.A. Bulletin (July): 1319-1331.
Miller, P. B. and R. J. Redding. 1992. Measuring the effects of political compromise on employers' accounting for defined benefit pensions. Accounting Horizons (March): 42-61.
Miller, P. B. W. and P. R. Bahnson. 2007. Perfect storm prompts changes in pension accounting. Journal of Accountancy (May): 36-42.
Miller, R. J., R. A. Lavenberg and I. A. MacKay. 2014. ERISA: 40 years later. Journal of Accountancy (September): 86-90. (The 1974 Employee Retirement Income Security Act established a three-legged stool of pensions, savings, and Social Security. The challenge for retirees is the breakdown of the three-legged stool).
Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.
Mittelstaedt, H. F. 1989. An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans. Journal of Accounting and Economics (November): 399-418.
Mittelstaedt, H. F. and P. R. Regier. 1993. The market response to pension plan terminations. The Accounting Review (January): 1-27.
Mittelstaedt, H. F., P. R. Regier, S. Hsieh, K. Ferris and A. Chen. 1991. A note on securities market response to pension fund termination: Reply. Contemporary Accounting Research 8(1): 82-96.
Moehrle, S. R. and J. A. Reynolds-Moehrle. 2005. Earnings management in the context of pension accounting: A case. Global Perspectives on Accounting Education (2): 11-18.
Mohammad, U. 2020. Reporting foreign retirement plans on required information returns. The CPA Journal (February): 72-74.
Mollberg, K. T. 2020. Time to consider a Roth conversion. Journal of Accountancy (October): 30-35.
Moonitz, M. and A. Russ. 1966. Accrual accounting for employers' pension costs. Journal of Accounting Research (Autumn): 155-168.
Morrison, A. J. 1998. How well is your employer managing your 401(k) plan? Management Accounting (March): 32-36.
Morrison A. J. 1998. 401(k) plan sponsors, the labor department is watching you! Management Accounting (September): 40-43.
Mortimer, J. W. and L. R. Henderson. 2014. Measuring pension liabilities under GASB Statement No. 68. Accounting Horizons (September): 421-454.
Munter, P. and S. D. Willits. 1986. Understanding the new pension math. Management Accounting (December): 34-35, 38-39.
Murphy, M. L. 2019. How the 'sandwich generation' affects retirement. Journal of Accountancy (April/May): 44-47.
National Association of Accountants. 1983. NAA's pension conference. Management Accounting (June): 63-65.
Naughton, J., R. Petacchi and J. Weber. 2015. Public pension accounting rules and economic outcomes. Journal of Accounting and Economics (April-May): 221-241.
Naughton, J. P. 2019. Regulatory oversight and trade-offs in earnings management: Evidence from pension accounting. Review of Accounting Studies 24(2): 456-490.
Neuhoff, R. R. 1950. Dangers in abandoning pension plans. N.A.C.A. Bulletin (July): 1332.
Norton, R. L. 1953. The controller and pension plans. The Accounting Review (April): 170-176.
Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.
Ogden, W. B. 1952. Survey of 200 pension plans reveals wide variety of accounting for costs, plus some hazards. Journal of Accountancy (January): 44-47.
Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.
Papalia, M. 2005. Class-based pensions. Journal of Accountancy (January): 51-56.
Parker, P. D., N. J. Swanson and M. T. Dugan. 2011. An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 233-241.
Parker, W. R. 1968. The impact of the suspension of the 7% investment credit. Management Accounting (February): 51-52.
Parrott, W. H. 1969. The allocation of pension costs to periods of time. Management Accounting (April): 39-42.
Pastena, V. 1990. Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities”. Contemporary Accounting Research 7(1): 199-20.
Pesando, J. E. and C. K. Clarke. 1983. Economic models of the labor market and pension accounting: An exploratory analysis. The Accounting Review (October): 733-748.
Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17.
Picconi, M. 2006. The perils of pensions: Does pension accounting lead investors and analysts astray? The Accounting Review (July): 925-955.
Powers, J. 2020. Lost life insurance and annuities: Accounting for missing assets for probate and estates. The CPA Journal (January): 44-47.
Prescott, G. L., J. R. Hardin and J. C. Rich. 2021. The Secure Act ushers in sweeping retirement plan changes: Greater incentives and flexibility for employers and employees. The CPA Journal (April/May): 52-57.
Pryor, C. R., S. S. Gray and N. C. Lynch. 2022. Helping retirement plan participants understand their net worth: Two easy mistakes seen in retirement planning involve valuation of pensions and improper net-worth comparisons. Journal of Accountancy (April): 22-26.
Reichert, C. J. 2005. Is division of an IRA a taxable event? Journal of Accountancy (February): 78-79.
Reichert, C. J. 2014. Rollover contribution to second IRA disallowed. Journal of Accountancy (May): 61-62.
Reichert, C. J. 2016. Tax matters: Prohibited transaction results in deemed IRA distribution. Journal of Accountancy (July): 71-72,74.
Reichert, C. J. 2016. Tax matters: No carryforward of disallowed IRA deduction. Journal of Accountancy (February): 68-70.
Reichert, C. J. 2017. Mistaken IRA rollover creates problems for taxpayer. Journal of Accountancy (April): 60.
Reichert, C. J. 2017. Tax Court: Taxpayers engaged in abusive Roth IRA transactions. Journal of Accountancy (October): 58.
Reichert, C. J. 2019. Taxpayer's IRA rollover was timely. Journal of Accountancy (October): 64.
Rich, K. T. and J. X. Zhang. 2015. Unfunded public pension liabilities and local citizen oversight. Accounting Horizons (March): 23-39.
Rohlfing, P. G. 1950. The push for pensions - Important considerations in devising and qualifying a pension plan. N.A.C.A. Bulletin (February): 715-722.
Rosenstein, S. and R. O. Reed. 1988. An alternative approach to determining present and future value interest factors for annuities due. Journal of Accounting Education 6(2): 339-344.
Rosenthal, C. and A. Yang. 2016. New York's enhanced collection procedures for delinquent taxpayers driver's license suspension program. The CPA Journal (May): 64-65.
Rubin, D. S. 2014. Asset protection or retirement funds after Clark: Supreme court decision denies exclusion of an inherited IRA from a bankruptcy estate. Journal of Accountancy (October): 48-50, 52-53.
Rue, J. C. and D. E. Tosh. 1987. Continued unresolved issues of pension accounting. Accounting Horizons (December): 21-27.
Russell, R. L. Jr., R. L. Russell and K. Kesselring. 2018. Untangling the inherited IRA rules: Retiring baby boomers and the impending transfer of wealth. The CPA Journal (May): 59-61.
Russell, R. L. Jr., R. L. Russell and S. L. Betzer. 2021. Untangling the inherited IRA rules, Part II. The CPA Journal (February/March): 56-61.
Sami, H. and B. N. Schwartz. 1992. Alternative pension liability disclosure and the effect on credit evaluation: An experiment. Behavioral Research In Accounting (4): 49-62.
Sami, H. and M. J. Welsh. 1992. Characteristics of early and late adopters of pension accounting standard SFAS No. 87. Contemporary Accounting Research 9(1): 212-236.
Sammer, J. 2006. Too much of a good thing: How to manage the pitfalls of company stock in 401(k) plans. Journal of Accountancy (April): 35-40.
Samuelson, J. L. 1988. Simplified employee pensions. Management Accounting (September): 29-31.
Schalow, C. M. 1995. Participation choice: The exposure draft for postretirement benefits other than pensions. Accounting Horizons (March): 27-41.
Schimmenti, C. 2020. COVID-19 and withdrawals from retirement plans. Journal of Accountancy (November): 54.
Schipper, K. and R. L. Weil. 1982. Alternative accounting treatments for pensions. The Accounting Review (October): 806-824.
Schreiber, S. P. 2014. Regs. permit midyear cuts in employer contributions to 401(k) plans. Journal of Accountancy (February): 58.
Schreiber, S. P. 2015. Tax matters: Defined contribution plans can offer deferred annuities to older participants. Journal of Accountancy (January): 69-70.
Schreiber, S. P. 2015. Tax matters: IRS fills in details on one-a-year IRA rollover rule. Journal of Accountancy (February): 68-69.
Schuchart, J. A. and W. L. Sanders Jr. 1972. Pension fund consideration. Management Accounting (March): 49-53.
Scott, T. W. 1991. Pension disclosure under SFAS No. 87: Theory and evidence. Contemporary Accounting Research 8(1): 62-81.
Scott, T. W. 1994. Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review (January): 26-43. (Part of a forum on financial reporting).
Sharkey, E. E. 2005. Who's minding the gate? Strategic Finance (December): 30-35. (Related to pension plan consultants).
Shaw, K. W. 2008. New accounting rules for defined benefit pension plans. The CPA Journal (March): 32-35.
Shirk, J. M. 1950. A "single-premium" deferred annuity pension plan with supplementary profit-sharing retirement benefits. N.A.C.A. Bulletin (March): 845-852.
Sipe, S. R., C. T. Metrejean and W. Donaldson. 2010. Defined benefit pension fraud: A ticking time bomb. Journal of Forensic & Investigative Accounting 2(2): 176-194.
Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "Employers' accounting for defined benefit pension and other postretirement plans: An amendment of FASB statement No. 87, 88, 106, and 132(R)". Accounting Horizons (June): 201-213.
Slott, E. 2008. Final Roth 401(k) distribution regulations. The CPA Journal (May): 12-16.
Smith, J. L. 1978. Needed: Improved pension accounting and reporting. Management Accounting (May): 43-46.
Spies, O. A. 1915. Annuities and bond discount. Journal of Accountancy (September): 203-215.
Stanford, L. 1950. Accumulating information and installing records for a contributory pension plan. N.A.C.A. Bulletin (March): 861-874.
Stempf, V. H. 1943. Pension plans. N.A.C.A. Bulletin (January 1): 521-531.
Stewart, G. B. III. 2003. Pension roulette: Have you bet too much on equities? Harvard Business Review (June): 104-109.
Stinson, S. R., M. M. Doxey and T. J. Rupert. 2021. The effects of income tax timing on retirement investment decisions. The Accounting Review (March): 435-463.
Stolte, M. D. 1994. Pension fund management: A controller's perspective. Management Accounting (May): 49-55.
Stone, M. 1987. A financing explanation for overfunded pension plan terminations. Journal of Accounting Research (Autumn): 317-326.
Stone, M. and B. Bublitz. 1984. An analysis of the reliability of the FASB data bank of changing price and pension information. The Accounting Review (July): 469-473.
Stone, M. S. 1983. Can multiemployer plans fit into FASB pension proposals? Management Accounting (November): 71-74.
Stone, M. S. 1984. The pension accounting myth. The Accounting Historians Journal 11(2): 19-38.
Stone, M. S. and K. R. Ferris. 1990. Instructional case: Bethlehem Steel's pension fund disclosures. Issues in Accounting Education (Spring): 88-107.
Strauss, P. J., L. W. Pierro and E. Forspan. 2019. Financial planning challenges facing older Americans: How CPAs can help. The CPA Journal (May): 22-27.
Stuart, A. 2010. Sea change: Companies now play a much more active role in guiding employees 401(k) investment decisions. CFO (April): 44-48.
Szabo, M. B. 2013. Considering Roth IRA conversions: Is recharacterization a viable option for taxpayers? The CPA Journal (July): 60-61.
Tan, C. E. L. and S. M. Young. 2016. Share repurchase choice and executive pension compensation. Journal of Management Accounting Research 28(1): 127-149.
Teach, E. 2013. 401(k)s: Time for a checkup: Make sure your company's 401(k) plan enables employees to secure a healthy retirement. CFO (November): 48-51.
Thomas, J. K. 1988. Corporate taxes and defined benefit pension plans. Journal of Accounting and Economics (July): 199-237.
Thomas, J. K. 1989. Why do firms terminate their overfunded pension plans? Journal of Accounting and Economics (November): 361-398.
Thomas, J. K. and S. Tung. 1992. Cost manipulation incentives under cost reimbursement: Pension costs for defense contracts. The Accounting Review (October): 691-711. (Part of a forum on accounting for defense contracts).
Thornburg, S. W. and K. M. Rosacker. 2018. Accounting, politics, and public pensions. The CPA Journal (April): 28-30.
Tinker, T. and D. Ghicas. 1993. Dishonored contracts: Accounting and the expropriation of employee pension wealth. Accounting, Organizations and Society 18(4): 361-380.
Vatter, W. J. 1965. When are "equivalent annuities" equivalent? Management Accounting (September): 22-26.
Vogel, C. 2016. Complying with U.S. requirements for foreign pension plans. The CPA Journal (November): 58-59.
Volkan, A. G. 1982. Accounting for unfunded pension costs. Management Accounting (May): 30-34.
Waggoner, S. S. 1985. Pension accounting: The liability controversy. Management Accounting (July): 54-57.
Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.
Watson, J. D. 1936. Annuities illustrated by diagrams. The Accounting Review (June): 192-195.
Whiteman, M. J. and A. T. Krzystofik. 1986. 401(K) plans: A time to act. Management Accounting (September): 33-35.
Whitmire, K. J. and P. B. Scheps. 1979. Municipal pension plans: The long road back to financial soundness. Management Accounting (October): 30-33.
Williams, J. J. 2018. Help small businesses choose the right employee retirement plans. Journal of Accountancy (February): 14-19. (Summary).
Williams, P. A. 2005. The effect of pension income on the quality of corporate earnings: IBM, a case study. Issues in Accounting Education (May): 167-181.
Willinger, G. L. 1985. A contingent claims model for pension costs. Journal of Accounting Research (Spring): 351-359.
Wolk, B. A. and J. H. Langbein. 2004. Selected Sections Pension and Employee Benefit Statutes and Regulations, 2005 Edition (Statutory Supplement). Foundation Press.
Yount, N. F. 1950. Assembling and reporting employee service data for actuarial use in devising a pension plan. N.A.C.A. Bulletin (February): 723-732.
Yu, K. 2013. Does recognition versus disclosure affect value relevance? Evidence from pension accounting. The Accounting Review (May): 1095-1127.
Zall, M. 2000. Borrowing from your 401(k) plan can be hazardous to your wealth. Strategic Finance (November): 70-74.
Zall, M. 2000. Transferring out of 401(k) plans. Strategic Finance (October): 36-40.