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	<title><![CDATA[defined benefit pension plan Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to defined benefit pension plan]]></description>
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		<title><![CDATA[Health of Defined Benefit Pension Plans at S&P 500 Companies Improves During 2007 for Second Straight Year, Mercer Reports]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_June_11/ai_n25495140]]></link>
		<description><![CDATA[* Strong asset returns and an increase in discount rates helped to improve the 2007 median funded status to 94 percent, up from 89 percent in 2006.]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 11 Jun 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[defined benefit pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/health+care.html"><![CDATA[health care]]></category>
		<category domain="http://resources.bnet.com/topic/mercer.html"><![CDATA[Mercer]]></category>
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		<title><![CDATA[Federation of California Racing Associations Selects the Principal Financial Group for Defined Benefit Pension Plan]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Jan_3/ai_n27488232]]></link>
		<description><![CDATA[DES MOINES, Iowa -- The Principal Financial Group([R]), one of the nation's 401k leaders and the top defined benefit service provider in the nation1, announced it was selected as the defined benefit pension plan service provider for the Federation of California Racing Associations, Inc., effective September 1, 2007. The Federation...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 03 Jan 2008 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[defined benefit pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/federation.html"><![CDATA[Federation]]></category>
		<category domain="http://resources.bnet.com/topic/principal+financial+group.html"><![CDATA[Principal Financial Group]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">PFG</category>
		<category domain="tickers">PFG</category>
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		<title><![CDATA[Two more employers freeze defined benefit pension plans.(News)(ArvinMeritor Inc.)(Lincoln Financial Group)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200705/ai_n20165187]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    PHILADELPHIA and TROY, Mich.-Two large employers, Lincoln Financial  Group and ArvinMeritor Inc., last week said they will freeze their  defined benefit pension plans and enhance their 401k plans.    Effective Jan. 1, 2008, emp  Byline: JERRY GEISEL  ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 07 May 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/arvinmeritor+inc..html"><![CDATA[ArvinMeritor Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[defined benefit pension plan]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">ARM</category>
		<category domain="tickers">ARM</category>
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		<title><![CDATA[Pensions & Investments and Oxford University Report on the Future of Defined Benefit Pension Plans.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5570/is_200702/ai_n23597874]]></link>
		<description><![CDATA[NEW YORK, February 16 /PRNewswire/ --    NEW YORK, February 16 /PRNewswire/ --  ]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 16 Feb 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[defined benefit pension plan]]></category>
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		<title><![CDATA[Big chill for pensions as plan freezes grow.(News)(WellPoint Inc. and Unisys Corp freezin their defined benefit pension plans)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200603/ai_n20177289]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    What started as a trickle of employers freezing their defined  benefit pension plans is becoming a flood.    While pension plan freezes once were an unusual occurrence, last  week alone, three large employers-including multibilli  Byline: JERRY GEISEL  ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 27 Mar 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">UIS</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">WLP</category>
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		<title><![CDATA[Late News; PBGC premium hike gets Bush signature.(Pension Benefit Guaranty Corp)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200602/ai_n20162049]]></link>
		<description><![CDATA[President Bush last week signed legislation that boosts by more  than 50% the base premium employers with defined benefit pension plans  pay the Pension Benefit Guaranty Corp. The new law raises to $30 from  $19 the annual per-participant premium for si  President Bush last week signed...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 13 Feb 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[defined benefit pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/general+motors+corp..html"><![CDATA[General Motors Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">GMGMQ</category>
		<category domain="tickers">GMGMQ</category>
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		<title><![CDATA[Alcoa to Eliminate Defined Benefit Pension Plan for New U.S. Hires Effective March 1, 2006]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_Jan_16/ai_n16004007]]></link>
		<description><![CDATA[NEW YORK -- Alcoa (NYSE:AA) today announced it will eliminate its defined benefit pension plan for most new U.S. salaried employees effective March 1, 2006. In its place, the company will offer a competitive, more-flexible and portable 401k defined contribution plan for new hires. The changes will not affect current...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 16 Jan 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/alcoa+inc..html"><![CDATA[Alcoa Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">AA</category>
		<category domain="tickers">AA</category>
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		<title><![CDATA[Verizon Communications Freezes Defined Benefit Pension Plan]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5949/is_200512/ai_n24051930]]></link>
		<description><![CDATA[Verizon Communications Inc. has announced a restructuring of retirement benefits for active management employees covered by a defined benefit plan. The restructuring is part of a plan to reduce costs by $3 billion over 10 years.Verizon Communications Inc. has announced a restructuring of retirement benefits for active management employees covered...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 09 Dec 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[defined benefit pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/verizon+communications+inc..html"><![CDATA[Verizon Communications Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">VZ</category>
		<category domain="tickers">VZ</category>
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		<title><![CDATA[Third Quarter 2005 Results for Defined Benefit Pension Plans in Selected Countries]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=159768]]></link>
		<description><![CDATA[This article reviews how global capital market performance in the third quarter of 2005 affected pension plans in major retirement markets worldwide. The impact of capital markets on these pension plans is twofold: On fund assets as a direct result of investment performance and on plan liabilities (as measured under...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 10 Nov 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/capital+market.html"><![CDATA[Capital Market]]></category>
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		<title><![CDATA[Resurrecting the Defined Benefit Pension Plan: A New Perspective]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=171634]]></link>
		<description><![CDATA[Under the traditional approach to defined benefit plans, well-intended disciplinary and regulatory regimes have sought to restrict discretion, reduce uncertainty and risk, and protect workers and employers. Nevertheless the discouraging state of US defined benefit plans indicates that past efforts have gone awry. This paper suggests that a new approach...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 28 Aug 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/university+of+pennsylvania.html"><![CDATA[University Of Pennsylvania]]></category>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[Defined Benefit Pension Plan]]></category>
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		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<title><![CDATA[Regulating Single Employer Defined Benefit Pension Plans: A Modern Approach]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=171639]]></link>
		<description><![CDATA[Recent financial market and plan termination experiences have exposed the shortcomings of existing funding, disclosure, and premium rules governing private single-employer defined benefit pension plans in the United States. These rules were designed to provide predictability for plan sponsors and administrators, by insulating pension plans from the realities of economic...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 17 Aug 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/university+of+pennsylvania.html"><![CDATA[University Of Pennsylvania]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
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		<title><![CDATA[Liability Driven Investing Provides Insight Into Setting a Pension Plan's Asset Mix]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=143029]]></link>
		<description><![CDATA[Until recently, the main focus in the development of investment policy for defined benefit pension plans has been on plan assets. However, most critical variables for a defined benefit pension plan such as financial position, contribution requirements, and pension expense depend on the behavior of both assets and liabilities. Volatility...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 01 Jul 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/aon+corp..html"><![CDATA[Aon Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">AOC</category>
		<category domain="tickers">AOC</category>
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		<title><![CDATA[Private Pensions: Revision of Defined Benefit Pension Plan Funding Rules Is an Essential Component of Comprehensive Pension Reform]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=147659]]></link>
		<description><![CDATA[This report discusses the recent report on the rules that govern the funding of defined benefit DB plans and the implications of those rules for the problems facing the Pension Benefit Guaranty Corporation PBGC and the DB pension system generally. In recent years, the PBGC has encountered serious financial difficulties....]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 07 Jun 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
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	<item>
		<title><![CDATA[(I can't get no) Satisfaction: Managing Systematic and Active Risk in Today's Environment]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=148004]]></link>
		<description><![CDATA[The environment facing defined benefit pension plans today is probably the most hostile on record. In this tempestuous environment, effective management of systematic and active risks is more important than ever. Systematic risks can be reduced through effective diversification, but can never be eliminated completely. Active risks, or alpha risks,...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Feb 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/risk.html"><![CDATA[Risk]]></category>
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	<item>
		<title><![CDATA[Funding Our Future: A Safe and Sound Approach to Defined Benefit Pension Plan Funding Reform]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=149373]]></link>
		<description><![CDATA[This paper outlines proposals for funding reform for defined benefit pension plans other than multiemployer plans. There is a threshold question as to whether reform should be based on modifications of current law or whether the current-law rules should be replaced in their entirety with a new structure. This would...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Feb 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[Defined Benefit Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/american+benefits+council.html"><![CDATA[American Benefits Council]]></category>
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	</item>
	<item>
		<title><![CDATA[Could A Bull Market Be A Panacea For Defined Benefit Pension Plans?]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=93816]]></link>
		<description><![CDATA[The benefit pension fund accounting rules and regulations directly affect a company's earnings and balance sheets. Still, the company's financial statements and accompanying notes are not enough for determining a company's pension activity. The best solution to the problems surrounding the defined benefits plans is adhering to the bull market....]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 13 Jan 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/fdic.html"><![CDATA[FDIC]]></category>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[Defined Benefit Pension Plan]]></category>
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	<item>
		<title><![CDATA[FRS17 and Estimates of the Sterling Double: A Corporate Yield Curve]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=149155]]></link>
		<description><![CDATA[This paper argues that the appropriate discount rate to use to report defined benefit pension plan liabilities in the financial statements is a yield derived from an estimate of a double A corporate yield curve. It introduces a new class of credit spread models finding that they obtain more robust...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 Jan 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/watson+wyatt+worldwide.html"><![CDATA[Watson Wyatt Worldwide]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">WW</category>
		<category domain="tickers">WW</category>
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	<item>
		<title><![CDATA[The Expenses of Defined Benefit Pension Plans and Mutual Funds]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=114219]]></link>
		<description><![CDATA[This paper extends the research of the earlier studies by comparing the expenses of mutual funds with those of defined benefit pension plans sponsored by state and local governments. Mutual funds and pension plans are similar in that they manage relatively large pools of assets. Nonetheless, there are marked differences...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 01 Dec 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/investment+company+institute.html"><![CDATA[Investment Company Institute]]></category>
		<category domain="http://resources.bnet.com/topic/mutual+fund.html"><![CDATA[Mutual Fund]]></category>
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		<category domain="http://resources.bnet.com/topic/mutual+funds.html"><![CDATA[Mutual Funds]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Institutional Investment Management: A Comparison of Portfolio Management Expenses of Mutual Funds and Defined Benefit Pension Plans]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=114220]]></link>
		<description><![CDATA[The expenses borne by mutual funds for portfolio management are roughly the same as the expenses incurred by public pension plans for external management of their portfolios. The paper concludes that mutual funds overpaid for portfolio management is based on the inclusion of business, administrative, and other expenses in their...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 Nov 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/investment+company+institute.html"><![CDATA[Investment Company Institute]]></category>
		<category domain="http://resources.bnet.com/topic/mutual+fund.html"><![CDATA[Mutual Fund]]></category>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[Defined Benefit Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/expense.html"><![CDATA[Expense]]></category>
		<category domain="http://resources.bnet.com/topic/portfolio+management.html"><![CDATA[Portfolio Management]]></category>
		<category domain="http://resources.bnet.com/topic/mutual+funds.html"><![CDATA[Mutual Funds]]></category>
		<category domain="http://resources.bnet.com/topic/retirement+plans.html"><![CDATA[Retirement Plans]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[More Twists In The Pension Plan Tangle]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=91850]]></link>
		<description><![CDATA[Defined benefit pension plan sponsors are meeting with a barrage of challenges. Many organizations are struggling due to the constricted cash flow vis-à-vis sluggish economy. The plan sponsors continue to face uncertainty over the future of cash balance plans. As result, pension calculations have sunk to historically low levels, inflating...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Oct 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[Defined Benefit Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/penton+media+inc..html"><![CDATA[Penton Media Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan+sponsor.html"><![CDATA[Defined Benefit Pension Plan Sponsor]]></category>
		<category domain="http://resources.bnet.com/topic/payroll+solutions.html"><![CDATA[Payroll Solutions]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">PTON</category>
		<category domain="tickers">PTON</category>
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