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This chapter discusses the employer’s accounting for significant events related to defined benefit pension and postretirement benefit plans, including a plan amendment, settlement, or curtailment.
As described in PEB 1, throughout this guide we refer to “pension plans” to describe both pension and postretirement benefit plans, unless the context requires otherwise to highlight differences.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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