After many years, NACUBO is pleased to announce the completion of the fully revised Guide to Unitizing Investment Pools (The Guide). The Guide has been updated to address policies and reporting that are in compliance with Financial Accounting Standards 116 and 117 (ASC 958-605 and ASC 958-205), GASB Reporting Standards 34 and 35, UPMIFA, and the Revised IRS 990. It includes important considerations for managing a consolidated investment pool using a unitized approach, and offers three different models for unitization, as well as illustrating the alternative - a non-unitized or "dollar-ized" approach. If you have been considering updating your current unitization model, have concerns about your current unitization method, or just want to understand the principles and concepts for administering a consolidated investment pool, then this is an important document for your office, and the only one of its kind that addresses these questions in such detail. To help you apply these concepts to your campus, the author has provided online access to a series of downloadable spreadsheets to accompany this second edition. Join the author and other experts on May 5, 2011 for an interactive webcast to help you better understand the concepts presented in this book. Visit www.nacubo.org for more information.