Nuclear decommissioning trusts have particular issues that set them apart from other institutions. In particular, changes in accounting standards (FASB 143) create new considerations in asset allocation and management of realized gains and losses. Dimensional's tax-managed separate accounts can provide broad asset class exposure while remaining capital gain/loss neutral. Additionally, Dimensional's two decades of institutional investing experience provides the groundwork in understanding methods by which large utilities invest.
Nuclear Decommissioning Trusts