In October 2006, the Financial Accounting Standards Board released Statement No. 158, Accounting for Defined Benefit Pension and Other Postretirement Plans, which changes the accounting rules for both publicly traded and non-publicly traded companies. The Statement of Financial Accounting Standards No. 158 (SFAS No. 158) amends existing SFAS Nos. 87, 88, 106 and 132R and requires employers to report a postretirement benefit asset for plans that are over funded and a postretirement liability for plans that are under funded. At Conrad Siegel Actuaries, we can prepare the actuarial valuation and provide the expense disclosures required under SFAS No. 158.