The change involves pension and post-retirement plans, and a switch to a "mark-to-market" method to recognize actuarial gains and losses in the period when they were incurred.

改变涉及养老金和退休后的计划，并改用“按市值计价”的方法来确认当期发生的收益及损失。

youdao

Pension and retirement plans all over America have lost value.

FORBES

Other large tax expenditure provisions that I did not include in this experiment include the earned income tax credit, the child credit, the exclusion of employer provided and self-employed health benefits, and the present law treatment of various forms of retirement income and pension plans.

FORBES: Eliminating Tax Expenditures To Cut Rates - Early Results Are Underwhelming

In Louisiana a new law was passed in August 2004 relating to state and statewide public retirement or pension systems, funds and plans.

FORBES: Louisiana Mandating Consultant/Manager Disclosure (April 2, 2005)