# ASC 420-10-60: Exit or Disposal Cost Obligations — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/420/10/#60-relationships)

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## ASC 420-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/420/10/#60-relationships)

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#### Compensation—Retirement Benefits

##### [420-10-60-1](https://asc.understandingaccounting.org/asc/420/10/#420-10-60-1)

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For guidance related to settlement of all or a part of an employer's accumulated postretirement benefit obligation or curtailment of a postretirement benefit plan and to an employer that provides postretirement benefits as part of a special termination benefits offer, see Topic 715.

##### [420-10-60-2](https://asc.understandingaccounting.org/asc/420/10/#420-10-60-2)

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For guidance when voluntary or involuntary severance of employment arrangements offered outside the United States are in substance a pension plan (for example, if the benefits are paid for virtually all terminations), see paragraph [715-30-25-10](https://asc.understandingaccounting.org/asc/715/30/#715-30-25-10) and Topic 715, respectively.

#### Business Combinations

##### [420-10-60-3](https://asc.understandingaccounting.org/asc/420/10/#420-10-60-3)

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For guidance when termination benefits are triggered by the consummation of a business combination, see paragraphs

[805-20-55-50 through 55-51](https://asc.understandingaccounting.org/asc/805/20/#805-20-55-50)

.