QUOTE (skc @ Jan 23 2007, 09:45 AM)

Unrecognized gains/losses are amortized over active employees future service. When a plan becomes frozen are gain/losses fully recognized? Or do you continue to amortize based on future service to retirement even though no additional service is recognized for benefit accrual?
When a Plan becomes frozen, it is generally considered a Curtailment and using the FASB worksheets you will normally recognize much if not all of the existing gains/losses and transition obligations/assets as well.
Each year thereafter, you still can generate gains and losses requiring amortization.