The IFRIC discussed the following items:

• IAS 19 Employee Benefits - Treatment of employee contributions
• IAS 19 Employee Benefits - Changes to a plan caused by government
• IAS 19 Employee Benefits - Death in service benefits

On all three items a comment letter was received and the items were discussed in the light of these comment letters.

The tentative agenda decision on treatment of employee contributions was confirmed by IFRIC. The staff was asked to incorporate some editorial changes, especially to clarify that increases in employee contributions should be taken into account when measuring the obligation if those increases reduce or eliminate an existing deficit. The agenda decision will then be published in the November 2007 IFRIC Update.

On the topic of changes to a plan caused by government the IFRIC decided to include the proposed wording from the comment letter received but to keep the first sentence of the last paragraph in the tentative agenda decision (ie option 3 as set out in Agenda Paper 6B, which is available on the IASB's website). The agenda decision will then be published in the November 2007 IFRIC Update.

The IFRIC then proceeded to the accounting treatment for death in service benefits. The IFRIC had a considerable discussion on the definition, identification and accounting treatment of 'service related' death in service benefits and how the comment letter received on this issue should be reflected in the tentative agenda decision wording.

The IFRIC could not reach final agreement on this point. The Chairman proposed to ask the staff to provide a redrafted wording. If the IFRIC members would accept it, it would be published in the November 2007 IFRIC Update. If the concerns that some members expressed were so that they would object, the whole agenda decision must be revisited and rewritten (possibly leading to bring the issue still on the agenda). That would defer a final agenda decision for at least two more IFRIC meetings.