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94 Resources for

pension plan

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Did you mean defined benefit pension plan (15 results), employee pension plan (1 results)

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Case Study: Global Manufacturer Seeks pension plan Transparency: The accuracy of a global consumer products manufacturer's pension plan numbers depended on a constant flow of data and decisions between management, plan administrators and the actuaries. A significant lack of defined policies, procedures and controls was clearly at the heart of the problem. The company examined all of the...; Tags: Benefits, Deloitte & Touche, pension plan, manufacturer; Case studies
Imperfect Knowledge Of pension plan Type: This paper investigates the reasons for discrepancies between the pension plan type reported by respondents to the Health and Retirement Study (HRS) and pension plan type obtained from documents produced by their employers, called Summary Plan descriptions (SPDs). The analysis suggests the discrepancies are sizable and are mainly due to...; Tags: Benefits, National Bureau of Economic Research, pension plan, data source, analysis, knowledge, health care; White papers 2007-09-01
Investment Management For Cash Balance Plans: Due to the passage of pension reform legislation, beneficial court rulings and renewed interest from cost-conscious plan sponsors, cash balance plans are poised for a rebirth in the coming years. This is the first part of a two-part series on cash balance plans. In Part I, the authors will offer...; Tags: Benefits, Bank of New York Co., pension plan, investment strategy, strategy; White papers 2006-12-01
Forgotten, But Not Gone: Freezing a pension plan Doesn't Make It Go Away: Pressure to freeze Defined-Benefit (DB) plans has been mounting. Freezing a pension plan is not as simple as closing the door to new benefits. The sponsor must continue to manage the assets to provide for retirees and for currently active employees who have accrued pension benefits. It also doesn't provide...; Tags: Benefits, CFO Publishing Corp., pension plan, asset, benefit; White papers 2006-02-15
An Uncertain Future for Defined-Benefit Plans: Economic conditions have not been kind to organizations that sponsor defined-benefit pension plans over the past years. The high-flying stock market in the 1990s provided an extended funding holiday for many plan sponsors as returns left pension plans with more than enough money to fund liabilities and then some. The...; Tags: Benefits, Investment, Penton Media Inc., pension plan, volatility, stock market, payment, stock; White papers 2005-12-01

Third Quarter 2005 Results for Defined Benefit pension plans in Selected Countries: 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...; Tags: Benefits, Towers Perrin, defined benefit pension plan, pension plan, capital market, International Accounting Standard, asset, performance; White papers 2005-11-10
Selecting Investment Managers in a Global Context: Firms offering pension plans in more than one country may discover an excellent opportunity to reduce costs while creating synergies through adoption of a global approach to selecting investment managers. Many multinationals approach each of their pension plans in isolation, hiring investment managers for one pension plan without considering coordinating...; Tags: Benefits, Aon Corp., pension plan, investment manager, hiring; White papers 2005-10-05
The New Global Defined Contribution Environment: Defined contribution plans are steadily replacing defined benefit pension plans in many developed economies, and this trend is likely to continue. Australia has been at the forefront of this trend, with DC participants now representing more than three-quarters of all pension plan members there. Such a landscape changes the role...; Tags: Benefits, Mercer, defined contribution plan, defined benefit pension plan, pension plan, insurance, environment, benefit; White papers 2005-10-01
Private Pensions: Information on Cash Balance pension plans: The nation's private defined benefit (DB) pension system, a key contributor to the financial security of millions of Americans, is in long-term decline. The paper reviews current research about the implications of CB conversions for employee benefits, describes the prevalence and type of transition provisions used to protect workers' benefits...; Tags: Benefits, Government Accountability Office, employee benefit, pension plan, benefit, worker, financial; White papers 2005-10-01
Regulating Single Employer Defined Benefit pension plans: A Modern Approach: 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...; Tags: Financial accounting, Benefits, University of Pennsylvania, financial market, pension plan, defined benefit pension plan, financial, insurance; White papers 2005-08-17
Upfront: pension plans Regain Ground: The paper depicts about a survey which reveals that in 2004, returns on pension plan investment hit double digits for the second straight year. The study was based primarily on information from the 10-K reports of retirement programs sponsored by the S&P 500 companies. The median actual return on pension...; Tags: Benefits, Penton Media Inc., pension plan, S&P 500, survey; White papers 2005-08-01
pension plan Funding Policy: An Essential Tool for Reaching Objectives: What should a company do in the future? What funding strategy would best meet its objectives and those of the pension plan? This article addresses these issues and depicts that the existence of a funding policy would have enabled decision-makers to understand the situation and, consequently, avoid this predicament. The...; Tags: Benefits, Aon Consulting, pension plan, financial, strategy, tool; White papers 2005-08-01
Liability Driven Investing Provides Insight Into Setting a pension plan's Asset Mix: 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...; Tags: Asset management, Aon Corp., defined benefit pension plan, asset, pension plan, volatility, financial; White papers 2005-07-01
Employee Benefits Security Administration: Improvements Have Been Made to Pension Enforcement Program But Significant Challenges Remain: Congress passed the Employee Retirement Income Security Act of 1974 (ERISA) to address public concerns over the mismanagement and abuse of private sector employee benefit plans by some plan sponsors and administrators. Recent scandals involving abuses by pension plan fiduciaries and service providers, as well as trading scandals in mutual...; Tags: Regulations, Benefits, Government Accountability Office, ERISA, benefit plan, pension plan, mutual fund, benefit; White papers 2005-06-09
Buck Consultants Proposals on Private Sector Single - Employer pension plan Funding and PBGC Reform: Many factors have contributed to the decline in defined benefit plans. The universe of defined benefit plans includes single employer and multi-employer plans, governmental and private sector plans, all of which raise different issues. This article puts forth a proposal that addresses only the problems of defined benefit plans sponsored...; Tags: Benefits, Mellon Financial Corp., benefit plan, pension plan, benefit; White papers 2005-06-10
Fast Forward, China: World's Fastest Growing Economy Focuses on Its Private Pension Market: China's economy is growing at an unprecedented rate and the country is firmly on the path of changing from a developing to a developed one. Multinationals face complex issues regarding Chinese pension plans. They need to develop a long-term strategy now, rather than later, for facing these issues so they...; Tags: Benefits, Mercer, pension plan, pension, China, strategy; White papers 2005-06-03
A Fresh Look at Pension Risks: The financing of pension liabilities is now firmly a boardroom issue for most multinationals. Over the last couple of years, many chief executives would be forgiven for thinking of pensions as a naughty child seeking attention by continually creating bad news and difficulties even for the well-run corporation. Having muscled...; Tags: Benefits, Mercer, pension, pension plan, financing; White papers 2005-06-03
Staff Report Concerning Examinations of Select Pension Consultants: "Pension consultants" provide advice to pension plans and their trustees with respect to such matters as: identifying investment objectives and restrictions; allocating plan assets to various objectives; selecting money managers to manage plan assets in ways designed to achieve objectives; selecting mutual funds that plan participants can choose as their...; Tags: Mutual funds, Benefits, Retirement plans, pension plan, pension, mutual fund, consultant, monitoring; White papers 2005-05-16
Defined Benefit Plans: Still a Good Idea?: Defined benefit (DB) pension plans face severe challenges. Contribution requirements are escalating sharply. Accounting costs have increased and are volatile, while further accounting transparency threatens even greater volatility. Executives question plans with insufficient assets and poorly defined risks. Are DB pension plans still a good solution? Despite serious challenges, a...; Tags: Operational accounting, Strategy, Mercer, pension plan, accounting, volatility, competitive advantage, asset; White papers 2005-04-15
Bringing Predictability to Pension Costs: Perhaps the greatest problem with pension plan costs is they're hard to predict. And unexpected pension costs can wreak havoc on an earnings report. Careful management of trust investment strategies, retirement plan design, and funding policies, combined with new modeling tools, can better control your company's expense and cash flow...; Tags: Benefits, Hewitt Associates LLC, investment strategy, earnings report, modeling, compensation; White papers 2005-01-22