WASHINGTON — Market participants are split over public pension-disclosure guidance floated earlier this year by a bond lawyers’ group, with analysts saying they need more information about a plan’s future funding status and issuers and pension experts balking at providing speculative information about future liabilities.

These opposing views have emerged in comments and interviews after the National Association of Bond Lawyers sought input on a draft of its 13-page pension disclosure guidance, entitled “Considerations in Preparing Defined Benefit Pension Plan Disclosure in Official Statements.” At a meeting here last month, NABL asked participants to provide input on the draft by July 25.

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