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

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)

Pension and retirement plans all over America have lost value.

FORBES