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General Questions

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3.  

We share survey responses on our website as part of the Board’s consultation process and due process transparency principles. May we include your responses in our public response booklet, if applicable?

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Re-exposure Draft Content Questions:

4.  

Do you agree with the amended discount rate proposals for defined benefit plans (paragraphs PS 3251.100-.116) and accompanying illustrative examples (paragraphs PS 3251.IE.27-IE.39)?

6.  

Do you agree with the proposal for sensitivity disclosure for fully funded plans to include the impact of an underfunded discount rate on a public sector entity’s defined benefit obligation (paragraph PS 3251.168)?

8.  

Our Re-exposure Draft proposes Section PS 3251 be effective for fiscal years beginning on or after April 1, 2029 (paragraph PS 3251.199). Do you agree that the proposed Section should be applied no earlier than this date?