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FASB Disclosures and Funding Notices

As you know, the Financial Accounting Standard Board (FASB) has implemented a new accounting stnadard affecting employers who contribute to one or more multi-employer plans. Publicly traded companies were required to note this information for fiscal years ending after December 15, 2011. Private companies will be required to note this information for fiscal years ending after December 15, 2012. We will update the disclosure information for each plan on an annual basis to assist all members in their reporting requirements.

 

  • Harrison Trust
    - Letter from Harrison Trust
    - Description of the Harrison Electrical Workers Trust Fund for FASB 2011

    - Harrison Electrical Workers Trust Fund for FASB 2012
    - Harrison Electrical Workers Trust Fund for FASB 2014
    - Harrison Electrical Workers Trust Fund for FASB 2015

    **Harrison 1094-C & 1095-C Training Presentation**


  • NEBF
    - Cover Memo from NEBF
    - NEBF Disclosure Form 2011-2012
  • NEBF 2015 Funding Notice
  • NEBF 2014 Funding Notice
  • NEBF 2013 Funding Notice
  • NEBF 2012 Funding Notice
  • Cornell Hart Trust - 401(k)
    - No FASB Requirements
  • Ninth District Pension Trust, Defined Contribution
    - No FASB Requirements
  • Final Vote on Multiemployer Pension Disclosures
  • FASB Accounting Standard Update September, 2011
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    National Electrical Contractors Association
    Oregon-Columbia Chapter
    601 NE Everett St
    Portland, OR 97232
    Phone: 503-233-5787
    Fax: 503-235-4308


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