Sheet Metal & Air Conditioning Contractors’ National Association


For Disclosures about an Employer’s Participation in a Multiemployer Plan

Find information and a compliance guide for new Financial Accounting Standards Board (FASB) requirements regarding “Disclosures about an Employer’s Participation in a Multiemployer Plan”. The guide include links to Frequently Asked Questions (FAQ), worksheets and a memo from the Sheet Metal Worker’s National Pension Fund. The guide is provided to assist SMACNA members in understanding and complying with the new Financial Accounting Standards Board’s (FASB) disclosure requirements but employers should consult with legal and accounting professionals regarding their disclosure obligations. The FASB disclosure requirements take effect for annual periods ending after December 15, 2011 for publicly traded companies, and for periods after December 15, 2012 for privately owned companies.