Stable value funds and investment contracts primer
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Stable value funds and investment contracts primer

3 years ago · 202.8 KB Download

FIRM MEMBER

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a basic understanding of stable value funds and investment contracts.

This document provides information about:

  • the nature and characteristics of stable value investments

  • guaranteed investment contracts (GICs)

  • stable value investments in funds or common collective trusts

  • fully benefit responsive investment contracts (FBRICs)

  • contract value vs. fair value

  • average yield vs. credited interest rate

  • risks associated with such investments

  • references to the relevant accounting and auditing standards

Download the Stable Value Funds Investments Contract Primer

File name: stable-value-funds-investment-contracts.pdf

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