The National Association of College and University Business Officers' (NACUBO's) "Guide to Unitizing Investment Pools" addresses the principles and concepts for administering a consolidated investment pool. Unitization is the mechanism by which investment funds are pooled to maximize investment efficiencies and provide information for donors, investment committees, or other interested stakeholders. This second edition of a unique industry resource leads readers through the steps to establish a unitized pool and reveals what it takes to make this procedure work in the real world. It has been fully updated to reflect policies and reporting that comply with FASB (Financial Accounting Standards Board), GASB (Governmental Accounting Standards Board), UPMIFA (Uniform Prudent Management of Institutional Funds Act), and the Revised IRS 990. NACUBO's "Guide to Unitizing Investment Pools" evaluates the pros and cons of unitizing a consolidated investment pool, offers three different models for unitization, and illustrates a non-unitized (or "dollar-ized") alternative approach. Purchase of the book provides access to spreadsheets that illustrate the formulas and can serve as the starting point for building one's own unitization model. Appended are: (1) Glossary of Terms; (2) Cross Walk: FASB Standards Superseded by FASB Codification; and (3) Resources for Additional Information. (Contains 31 tables and 11 footnotes.) [Funding for this book was provided by GrantThornton.]