CAS 412 and 413 have been revised to include the recognition of a “Minimum actuarial liability” and “minimum normal cost,” which are measured on a basis consistent with the liability measurement used to determine the Pension Protection Act (PPA) minimum required contribution. The rule also accelerates recognition of actuarial gains and losses and makes other changes to harmonize the CAS standards with the minimum required contributions established by the PPA amendments to the Employee Retirement Income Security Act.