{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"710","topic_title":"Compensation—General","subtopic":"710-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Compensation—Nonretirement Postemployment Benefits","paragraphs":[{"citation":"710-10-60-1","para":"60-1","html":" For guidance on special termination benefits or contractual termination benefits, see Topic 712. For guidance on the determination of whether assets of a trust qualify as plan assets in the event of the employer's bankruptcy, see paragraph 715-60-55-26. For guidance on whether plan assets include the assets of a rabbi trust, see paragraph 715-60-55-27. For guidance on the accounting for the liability for contractual termination benefits and curtailment losses under employee benefit plans that will be triggered by the consummation of a business combination, see paragraphs .