# ASC 962-10-65: Plan Accounting—Defined Contribution Pension Plans — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/962/10/#65-transition-and-open-effective-date-information)

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): 2026-09-10T02:24:03.800Z to 2026-09-10T02:24:03.800Z

Record version: sha256:f77eab09fefbce7ba995ef9c00caa63253ca07a7e8cf027bdc57d7994d6e9a34

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 962-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/962/10/#65-transition-and-open-effective-date-information)

SEC content: no

##### [962-10-65-1](https://asc.understandingaccounting.org/asc/962/10/#962-10-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:24:03.800Z to 2026-09-10T02:24:03.800Z

Record version: sha256:188aa86fe1678b5c14cee624fe9e4d2b1cbbf149608f3c5d3b850eef28e8e437

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-12 (Part I), _Plan Accounting (Topics 962 and 965): Fully Benefit-Responsive Investment Contracts_.

##### [962-10-65-2](https://asc.understandingaccounting.org/asc/962/10/#962-10-65-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:24:03.800Z to 2026-09-10T02:24:03.800Z

Record version: sha256:40d4629ab6e5833f6cf7503e1c856af8e7cc22686c5eeff22cbe0d59680cea63

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-12 (Part II), _Plan Accounting (Topics 960, 962, and 965): Plan Investment Disclosures._

##### [962-10-65-3](https://asc.understandingaccounting.org/asc/962/10/#962-10-65-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:24:03.800Z to 2026-09-10T02:24:03.800Z

Record version: sha256:cc7612e35307a024fd8b63724f0a27d286ada58ff0e7e147df824d6aa009e49d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-12 (Part III), _Plan Accounting (Topics 960, 962, and 965): Measurement Date Practical Expedient_.

##### [962-10-65-4](https://asc.understandingaccounting.org/asc/962/10/#962-10-65-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:24:03.800Z to 2026-09-10T02:24:03.800Z

Record version: sha256:2548294c21d1ec4315fd4512d44a63926b69891b2950e55c6785707e9f3be5e9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Paragraph superseded on 07/20/2020 after the end of the transition period stated in Accounting Standards Update No. 2017-06, _Plan Accounting (Topics 960, 962, and 965): Employee Benefit Plan Master Trust Reporting_.