# ASC 710-10-60: Compensation—General — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#60-relationships)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:57:41.539Z to 2026-09-10T00:57:41.539Z

Record version: sha256:af23ba25ee44f7401e774f228aeb6cc242b7bfd0fed421d93e702dece142dc37

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 710-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/710/10/#60-relationships)

SEC content: no

#### Compensation—Nonretirement Postemployment Benefits

##### [710-10-60-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:41.539Z to 2026-09-10T00:57:41.539Z

Record version: sha256:57a1d3fe5fb6593f10b7ffc70d67d7d8252e994b93c238462e666539f45554a2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance on special termination benefits or contractual termination benefits, see Topic 712.

##### [710-10-60-2](https://asc.understandingaccounting.org/asc/710/10/#710-10-60-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:41.539Z to 2026-09-10T00:57:41.539Z

Record version: sha256:4cce2acd4156cac6a09bf6b7647b097a38832df0e8c92d9765ab77665453e0b9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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](https://asc.understandingaccounting.org/asc/715/60/#715-60-55-26).

##### [710-10-60-3](https://asc.understandingaccounting.org/asc/710/10/#710-10-60-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:41.539Z to 2026-09-10T00:57:41.539Z

Record version: sha256:dfd0c025ac8e14d203631a807e133137d9a564d730eafb8be83315804673ee7f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance on whether plan assets include the assets of a rabbi trust, see paragraph [715-60-55-27](https://asc.understandingaccounting.org/asc/715/60/#715-60-55-27).

#### Business Combinations and Reorganizations

##### [710-10-60-4](https://asc.understandingaccounting.org/asc/710/10/#710-10-60-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:41.539Z to 2026-09-10T00:57:41.539Z

Record version: sha256:c708f0b71efa3d685f4e80b6a064e829a9fc7895c22013550a93e91ec49d9948

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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

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

.