Market-based cash balance plans get boost with FASB proposal Pensions & InvestmentsTo the Point – FASB proposes discount rate guidance for certain market-return cash balance plans EYFASB Issues Draft Accounting Changes for Market-Based Cash Balance Plans plansponsorFASB issues proposed ASU for market-return cash balance plans KPMGFASB Aims to Improve Guidance on Market-Return Cash Balance Plans CPA Practice Advisor