Proposed Accounting Standards Update · 2026

Proposed Accounting Standards Update 2026-ED100—Compensation—Retirement Benefits—Defined Benefit Plans—Pension (Subtopic 715-30): Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans

Affects715 Compensation—Retirement Benefits

The amendments in this proposed Update specify the discount rate required to be used to measure the benefit obligation for certain market-return cash balance plans.

For more information, see the following:

Proposed Accounting Standards Update 2026-ED100—Compensation—Retirement Benefits—Defined Benefit Plans—Pension (Subtopic 715-30): Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans (PDF)

Issued: June 10, 2026

Comments Due: August 10, 2026

The Exposure Draft identifies the Codification Sections that may be changed upon issuance of the guidance.

Text as published in the FASB Accounting Standards Codification, Basic View.