DOL EFAST Help Line
1-866-463-3278
The toll-free DOL EFAST Help Line provides a variety of assistance to plan filers
AICPA Accounting & Auditing Technical Hotline
1-888-777-7077 (option 5 followed by option 3)
In October 2008, the FASB staff issued FASB Staff Position (FSP) No. FAS 157-3, which clarifies the application of Statement No. 157 in a market that is not active and provides an example to illustrate key considerations in determining the fair value of a financial asset when the market for that financial asset is not active.
Download the document