Question: 1. Voluntary pension plan terminations have been increasing [see Stone (1987)] in which surplus plan assets are recaptured by sponsoring companies after deferred annuities (of equivalent value to accrued benefits) are purchased for plan participants by do you think this practice has been criticized by some employee groups, and how might SFAS No. 87 affect voluntary terminations?
2. What issues of qualitative characteristics of accounting. information (SE4C No.2) are important relative to accrual accounting for OPEBs?