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<p class="MsoNormal" align="center" style="text-align:center"><span class="bodytag1"><span style="font-size:10.0pt">A NASACT Training Webinar<o:p></o:p></span></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#376092">Pension Accounting and Financial Reporting Standards: A Focus on Statement No. 68</span><span style="color:#376092"><o:p></o:p></span></b></p>
<p align="center" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:center">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Wednesday, March 6, 2013<span style="color:black"><br>
<span class="bodytag1">11:00 AM – 1:00 PM<o:p></o:p></span></span></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Last summer, the Governmental Accounting Standards Board (GASB) issued new accounting and financial reporting requirements for most pension plans
and most governments that provide their employees with pension benefits. The two Statements—No. 67,
<i>Financial Reporting for Pension Plans, </i>and No. 68, <i>Accounting and Financial Reporting for Pensions—</i>will result in significant changes in the information reported in state and local government financial statements about pension obligations.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""></span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">This webcast will focus on the key changes in employer accounting and financial reporting that will result from implementation of Statement No.
68. Topics to be discussed include the following:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Revisions to requirements for measurement of liabilities for pension obligations, including changes to the determination
of the discount rate.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">New requirements for the measurement of pension expense and deferred outflows of resources and deferred inflows of resources
related to pensions.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">The impact of the new requirements on information reported by governments participating in cost-sharing multiple-employer
plans, including the determination of the portion of the net pension liability to be recognized by cost-sharing employers.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">The effect of special funding situations on employer reporting.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-top:6.0pt;line-height:10.1pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Date:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Wednesday, March 6, 2013</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Time:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">11:00 AM – 1:00 PM<o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Speakers:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Robert H. Attmore, Chair, GASB<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Michelle Czerkawski, Project Manager, GASB<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Location:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:red">Mt. Mazama Conference Room<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Department of Administrative Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">General Services Building (DAS East)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">1225 Ferry St SE - Salem, OR<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">(<b>Reminder</b> – Parking passes are not available at the DAS East building; they should be obtained from the State Motor Pool.)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">CPE:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Two credits<o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Cost:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Free (Hosted by CFO)<o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Register:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt"><a href="https://ilearn.oregon.gov/Kview/CustomCodeBehind/Base/Login/Login.aspx"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">https://ilearn.oregon.gov/Kview/CustomCodeBehind/Base/Login/Login.aspx</span></a><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">(Keyword: NASACT)<o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Materials:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Materials will be emailed to registered participants before the webinar. Participants should print a copy of the materials to bring with them.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Kathryn Ross, CPA</span></b><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Manager, Statewide Accounting & Reporting Services
</span></b><b><span style="font-family:"Verdana","sans-serif";color:#353535"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Department of Administrative Services</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">155 Cottage Street NE, U-50</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Salem, OR 97301</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif"">Phone: (503) 373-0265<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Fax: (503) 378-3514</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif""><a href="http://oregon.gov/DAS/SCD/SARS"><span style="color:blue">http://oregon.gov/DAS/CFO/SARS</span></a></span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Data Classification: Level 1 - Published</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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