Pension and other postretirement benefits: 2015-2016 SEC comment letter trends

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SEC comment letter trends , PwC US Oct 31, 2016

Pension and OPEB are complex areas that continue to be a focus for the SEC staff.


PwC has prepared this publication to assist companies in identifying and understanding the SEC staff’s current focus in these areas.

The information summarized in this publication is based on comment letters published by the SEC staff between July 1, 2015 and June 30, 2016 related to pensions and OPEB. We have highlighted the more prevalent issues commented on by the SEC staff and provided relevant examples of recent comments to aid preparers in ensuring their disclosures are robust and consistent with the accounting and reporting guidance for pensions and OPEB.

We hope you find this latest edition of our annual publication of SEC comment letter trends related to pension and OPEB to be a useful reference tool as you prepare your annual and quarterly reports.

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David Mandelbaum

David Mandelbaum

Partner, National Professional Services Group, PwC US

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