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	<title><![CDATA[pension plan Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to pension plan]]></description>
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		<title><![CDATA[The GM Pension Plan: A $100 Billion Problem Swept Under the Rug]]></title>
		<link><![CDATA[http://moneywatch.bnet.com/economic-news/blog/macro-view/the-gm-pension-plan-a-100-billion-problem-swept-under-the-rug/641/]]></link>
		<description><![CDATA[Five or so years ago, when General Motors was simply financially challenged rather than bankrupt, financial writers joked that GM was in truth a huge pension plan, funded by an automobile operation. It wasn't far off the mark: in 2004, each active worker was outnumbered by 2.5 GM retirees, and...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Mon, 08 Jun 2009 14:33:01 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/general+motors+corp..html"><![CDATA[General Motors Corp.]]></category>
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		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">GMGMQ</category>
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		<title><![CDATA[401(k)s: The Great American Risk Transfer]]></title>
		<link><![CDATA[http://moneywatch.bnet.com/economic-news/blog/financial-decoder/401-ks-the-great-american-risk-transfer/141/]]></link>
		<description><![CDATA[Last night's "60 Minutes" segment on 401k plans see following video highlighted the high fees in 401k and other employer-sponsored retirement accounts. While helping participants understand the fees they pay is laudable, there's a bigger problem with 401ks: the switch from pension plans to 401ks was the largest risk transfer...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Mon, 20 Apr 2009 15:55:46 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) Plan]]></category>
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		<category domain="http://resources.bnet.com/topic/retirement+plan.html"><![CDATA[Retirement Plan]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
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		<title><![CDATA[Xerium Technologies Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14049_23-277967.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you, sir. Operator Instructions The first question comes from Chip Dillon from Credit Suisse. Please go ahead. Chip Dillon &#8211; Credit Suisse Yes, good morning. First question was, if you could just give us a little more color on the pension plan, I think your balance...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 12 Mar 2009 06:48:11 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/xerium+technologies+inc..html"><![CDATA[Xerium Technologies Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">XRM</category>
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		<title><![CDATA[Motorola Freezes Pension Plans, Employee Salaries And 401k Contributions And Cuts Pay Of Top Execs]]></title>
		<link><![CDATA[http://dw.com.com/redir?destUrl=http%3A%2F%2Fwww.moconews.net%2Fentry%2F419-motorola-freezes-pension-plans-employee-salaries-and-401k-contributions%2F&siteid=23&tag=contentnext]]></link>
		<description><![CDATA[ Motorola (NYSE: MOT) said this morning that it is taking a number of cost-cutting measures that will cut the pay and benefits of both employees and executives. The list includes: freezing pension plans, employee salaries, matching 401k contributions and cutting the pay of top executives in an effort to...]]></description>
		<s:doctype><![CDATA[External links]]></s:doctype>
		<pubDate>Wed, 17 Dec 2008 17:33:15 -0800</pubDate>
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		<title><![CDATA[Honeywell International 2009 Guidance Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14028_23-255827.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from Jeff Sprague &#8211; Citi Jeff Sprague &#8211; Citi Could you share with us your thoughts on capital allocation looking into &#8217;09? Obviously you and others have kind have been in hunker down mode, paying down debt, holding share repurchase, how...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 15 Dec 2008 12:44:19 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/honeywell+international+inc..html"><![CDATA[Honeywell International Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">C</category>
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		<title><![CDATA[No Discounts on Pension Costs at AnnTaylor Stores]]></title>
		<link><![CDATA[http://blogs.bnet.com/secdocuments/?p=164]]></link>
		<description><![CDATA[Auction rate securities and money market funds Ã¢â‚¬Ëœbreaking the buck' -- like kicking the soccer ball into your own goal, companies have made hapless mistakes with their cash investments throughout the last two years. And, now comes word that shrinking asset values could increase pension plan costs, as suggested by...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 25 Nov 2008 08:05:43 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/pension.html"><![CDATA[Pension]]></category>
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		<category domain="http://resources.bnet.com/topic/david+phillips.html"><![CDATA[David Phillips]]></category>
		<category domain="http://resources.bnet.com/topic/david+phillips.html"><![CDATA[David Phillips]]></category>
	</item>
	<item>
		<title><![CDATA[Does Law Need Changing to Protect Company Pensions?]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/1000188/does-law-needs-changing-to-protect-company-pensions/]]></link>
		<description><![CDATA[Questions are being raised if traditional pension plans that companies hold for their retired workers are viable or need refunding.    Some critics are even raising the specter that pensioners might get only a fraction of the money due them or nothing at all unless changes are made....]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Wed, 12 Nov 2008 10:03:15 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
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		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<category domain="http://resources.bnet.com/topic/peter+galuszka.html"><![CDATA[Peter Galuszka]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
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		<category domain="http://resources.bnet.com/topic/peter+galuszka.html"><![CDATA[Peter Galuszka]]></category>
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	<item>
		<title><![CDATA[CIGNA Corp. Q3 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14046_23-245259.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions. Our first question comes from Matthew Borsch of Goldman Sachs. Matthew Borsch - Goldman Sachs Please give us a little bit more of your thinking on the pension funding for next year. In particular, what are the factors around which you would have flexibility to...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 30 Oct 2008 11:56:10 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<category domain="http://resources.bnet.com/topic/cigna+corp..html"><![CDATA[CIGNA Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CI</category>
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		<title><![CDATA[Exelon Corp. Q3 2008 Earnings Conference Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14034_23-243815.html]]></link>
		<description><![CDATA[ Question-and-Answer Session[Operator Instructions]. Also I would like to remind everyone to please limit questions to one and one follow-up. Your first question comes from the Jonathan Arnold with Merrill Lynch. Jonathan Arnold - Merrill Lynch Good morning. John W. Rowe - Chairman and Chief Executive Officer Good morning Jonathan....]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 24 Oct 2008 15:07:09 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/merrill+lynch+%2526+co.+inc..html"><![CDATA[Merrill Lynch & Co. Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">EXC</category>
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	<item>
		<title><![CDATA[One of Teck Cominco's Top Shareholders Continues to Sell]]></title>
		<link><![CDATA[http://dw.com.com/redir?destUrl=http%3A%2F%2Fseekingalpha.com%2Farticle%2F100418-one-of-teck-cominco-s-top-shareholders-continues-to-sell%3Fsource%3Dbnet&siteid=23&tag=seekingalpha]]></link>
		<description><![CDATA[FP Trading Desk submits:  One of Teck Cominco Ltd.&#8217;s TCK largest shareholders continues to cut its position in the mining giant that has seen its shares slide roughly 60% year-to-date.  The Caisse de dépôt et placement du Québec held 7,115,233 Teck Class B shares at the beginning of...]]></description>
		<s:doctype><![CDATA[External links]]></s:doctype>
		<pubDate>Fri, 17 Oct 2008 03:30:41 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/shareholder.html"><![CDATA[Shareholder]]></category>
		<category domain="http://resources.bnet.com/topic/teck+cominco+ltd..html"><![CDATA[Teck Cominco Ltd.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
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	<item>
		<title><![CDATA[Continental Airlines contributes to pension plans]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0CWU/is_2008_Jan_15/ai_n27494672]]></link>
		<description><![CDATA[AIRLINE INDUSTRY INFORMATION-C1997-2008 M2 COMMUNICATIONS LTD]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 15 Jan 2008 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/continental+airlines+inc..html"><![CDATA[Continental Airlines Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CAL</category>
		<category domain="tickers">CAL</category>
	</item>
	<item>
		<title><![CDATA[Pension Plan Retirement Options]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=360507]]></link>
		<description><![CDATA[Choosing between pension options can be a difficult task. Choosing an option that guarantees your spouse pension benefits after your death means extra security but also lower monthly benefits. On the other hand, choosing a pension option that only pays through your lifetime can provide larger monthly payments, but it...]]></description>
		<s:doctype><![CDATA[Tools & templates]]></s:doctype>
		<pubDate>Tue, 01 Jan 2008 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/pension+option.html"><![CDATA[Pension Option]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/payroll+solutions.html"><![CDATA[Payroll Solutions]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
	</item>
	<item>
		<title><![CDATA[Ask Our Expert: How Market Volatility Impacts Pension Plans]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=919767]]></link>
		<description><![CDATA[The risks and corresponding volatility of pension plans are gaining attention. Equity and bond analysts are digging below the surface of pension plan management and assessing organizations based on the financial risks that exist in their pension plans. Plan sponsors must assess how pension plan risks affect their company's bottom...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Jan 2008 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/volatility.html"><![CDATA[Volatility]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/payroll+solutions.html"><![CDATA[Payroll Solutions]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
	</item>
	<item>
		<title><![CDATA[Keller Enters into a Settlement Agreement with the Pension Benefit Guaranty Corporation in Connection with Termination of Pension Plan]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2007_Dec_21/ai_n21168305]]></link>
		<description><![CDATA[LOUISVILLE, Ky. -- The Keller Manufacturing Company, Inc., an Indiana corporation ("Keller") (Pink Sheets: KMFI), announced today that it has entered into a settlement agreement with the Pension Benefit Guaranty Corporation ("PBGC") in connection with the termination of The Keller Manufacturing Company, Inc. Employees' Pension Plan (the "Plan"). Keller had...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 21 Dec 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/termination.html"><![CDATA[termination]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Scottish Life pension plan fails to woo Forbes adviser.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5929/is_200711/ai_n23839099]]></link>
		<description><![CDATA[by Anna Lawlor    by Anna Lawlor  ]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Nov 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/advisor.html"><![CDATA[advisor]]></category>
		<category domain="http://resources.bnet.com/topic/forbes.html"><![CDATA[Forbes]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Continental Airlines contributes USD75m to pension plans]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0CWU/is_2007_Oct_12/ai_n27406078]]></link>
		<description><![CDATA[AIRLINE INDUSTRY INFORMATION-C1997-2007 M2 COMMUNICATIONS LTD]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 12 Oct 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/continental+airlines+inc..html"><![CDATA[Continental Airlines Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CAL</category>
		<category domain="tickers">CAL</category>
	</item>
	<item>
		<title><![CDATA[Extra USD50m to be added to pension plans by Continental Airlines]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0CWU/is_2007_Sept_12/ai_n27372202]]></link>
		<description><![CDATA[AIRLINE INDUSTRY INFORMATION-C1997-2007 M2 COMMUNICATIONS LTD]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 12 Sep 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/continental+airlines+inc..html"><![CDATA[Continental Airlines Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CAL</category>
		<category domain="tickers">CAL</category>
	</item>
	<item>
		<title><![CDATA[Imperfect Knowledge Of Pension Plan Type]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=321789]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 Sep 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/knowledge.html"><![CDATA[Knowledge]]></category>
		<category domain="http://resources.bnet.com/topic/national+bureau+of+economic+research.html"><![CDATA[National Bureau Of Economic Research]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/payroll+solutions.html"><![CDATA[Payroll Solutions]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
	</item>
	<item>
		<title><![CDATA[Trade bill would ease health cover costs for certain laid-off workers, retirees; Tax credit to purchase insurance would rise to 85% from 65%.(Congress. Senate. Committee on Finance)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200707/ai_n20164722]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    WASHINGTON-Employees who lose their jobs due to foreign competition  and older pension plan participants whose pension plans fail would be  eligible for bigger federal health insurance premium subsidies under  bipartisan trade le  Byline: JERRY GEISEL    WASHINGTON-Employees who...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 30 Jul 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/beneficiary.html"><![CDATA[beneficiary]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[finance]]></category>
		<category domain="http://resources.bnet.com/topic/health+care.html"><![CDATA[health care]]></category>
		<category domain="http://resources.bnet.com/topic/insurance.html"><![CDATA[insurance]]></category>
		<category domain="http://resources.bnet.com/topic/max+baucus.html"><![CDATA[Max Baucus]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/tax.html"><![CDATA[tax]]></category>
		<category domain="http://resources.bnet.com/topic/tax+credit.html"><![CDATA[tax credit]]></category>
		<category domain="http://resources.bnet.com/topic/u.s.+congress.html"><![CDATA[U.S. Congress]]></category>
		<category domain="http://resources.bnet.com/topic/u.s.+senate.html"><![CDATA[U.S. Senate]]></category>
		<category domain="http://resources.bnet.com/topic/worker.html"><![CDATA[worker]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Cash balance pension plans returning to favor; Dow Chemical, other big employers embrace approach after new law, rulings validate plan design.(Dow Chemical Co.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200707/ai_n20164624]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    Cash balance pension plans are staging a comeback.    Last week, Dow Chemical Co. announced it is adopting a cash balance  plan for new employees, making it the largest employer to do so since  Congress passed legislation last ye ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 23 Jul 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/the+dow+chemical+co..html"><![CDATA[The Dow Chemical Co.]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">DOW</category>
		<category domain="tickers">DOW</category>
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