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Cluding a FASB Disclosure Table Excel Worksheet and Guidance Memo Introduction Background on the FASB proposal: In September 2010, FASB announced a proposal that would have required contributing employers to annually disclose the estimated withdrawal liability under every multiemployer defined benefit pension plan to which they contribute whether or not those employers intend to withdraw from those plans. This proposed disclosure would have been fundamentally misleading for a number of reasons,.

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