Public Pension Disclosure — Recent Developments and Emerging Ideas About Best Practices [Cozen O'Connor Podcast]

The podcast will address recent developments related to public pension disclosures. Particular topics will include a discussion of recent proposals by industry professionals with a view to what may be emerging ideas about best practices. SEC enforcement actions with respect to issuers and individual officers will also be discussed.

Podcast Segments:
Background and Certain Terminology
Pension Documents, Tabular Presentations and Prospective Information
SEC Enforcement Actions
Issue Spotting and General Themes
Post-Script-Recent GASB Proposal Regarding Projections

Podcast Links:
Memorandum from Alicia F. Goldin, Division of Trading and Markets regarding Meeting with Representatives of the National Association of Bond Lawyers (NABL)
Governmental Accounting Standards Board – Documents for Public Comment
SEC – Municipal Securities Cases and Materials Supplemental Text(2004-2010 Cases)


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