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CFO February 22, 2005 Alix Nyberg	Death to Smoothing A tough regulatory environment is another nail in the coffin for defined-benefit plans.
CFO January 1, 2003 Joseph McCafferty	Funding Fun House Critics say current accounting lets companies distort the picture they present of pension plan performance.
Knowledge@Wharton February 12, 2003	A "Perfect Storm" of Circumstances Batters Corporate Pension Plans Questions raised about accounting for pension funds have prompted some Wharton faculty and other experts to ask if rules promulgated by the Financial Accounting Standards Board, as well as the Internal Revenue Code itself, may have played a significant part in the strife.
CFO June 1, 2008 David M. Katz	Better Safe Than Underfunded Some pension sponsors are hitching their investments to actual pension liabilities using bonds rather than aiming for huge returns.
BusinessWeek October 25, 2004 Borrus & Dwyer	Pumped-Up Pension Plays? U.S. regulators are investigating how some companies tinker with retiree accounting.
FDIC FYI January 13, 2004 Miller & Ayres	Could a Bull Market Be a Panacea for Defined Benefit Pension Plans? This report describes the serious challenges and outlook facing the Pension Benefit Guaranty Corporation and corporate defined benefit pension plans, and examines the effects on financial institutions insured by the FDIC.
CFO August 1, 2006 Russ Banham	Pension Dissension FASB is championing a two-phase project that would provide guidance for gauging annual pension expenses on the income statement and disclose plan assets and liabilities on the balance sheet and in footnotes. CFOs protest.
The Motley Fool December 4, 2009 Dan Caplinger	Big Investors Are Fleeing Stocks. Should You? Pension funds are moving to bonds.
The Motley Fool October 11, 2004 Chris Mallon	The Perils of Pensions Once a no-lose situation for both management and employees, defined-benefit pension plans are now threatening to cripple some U.S. corporations. But the piper must be paid, and it's investors who will ultimately suffer.
CFO December 1, 2006 Ronald Fink	Promises, Promises New pension rules are supposed to secure employees' retirement. Employers may have other ideas.
Financial Advisor June 2006 Alan Lavine	Storm Clouds For Municipal Bonds Underfunded liabilities loom as a threat to governments' finances.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
CFO September 1, 2005 Russ Banham	Pension Upheaval Will proposed pension reforms actually save the system, or cause more of Corporate America to opt out?
The Motley Fool December 16, 2008 Dan Caplinger	2009: End of the Road for Pensions? The final nail in the coffin for pensions may come from 2008's terrible stock market performance.
BusinessWeek September 23, 2010 Levitt & Turner	How to Clean Up the Muni Bond Market Solutions to defaulting bonds, unfunded liabilities, and fraudulent investment information.
National Defense October 2012 Karen L. Manos	Contractors Charging the Federal Government For Pension Contributions Is Not Corporate Welfare In full election-year mode, news media have been awash in articles, blogs and reports urging Congress to stop the "corporate welfare" of reimbursing federal contractors' pension costs.
BusinessWeek January 9, 2006	A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer.
Registered Rep. July 13, 2012 Mark Miller	Should Your Retiree Take the Lump Sum? Or Go with a "Pension Annuity?" Leon LaBrecque is one busy financial planner these days. He has been meeting with retirees from Ford Motor Co. and General Motors to help guide them through one of most important financial decisions of their lives: whether to accept a lump sum buyout of their pensions.
CFO February 22, 2005 David M. Katz	The Domino Effect Ailing pension plans could overburden the Pension Benefit Guaranty Corp and send premiums soaring.
CFO January 1, 2005	In the Same Language The rest of the world adopts international accounting standards... Grounded to a Halt?... Give It Back!... Go Directly to Cash... Where's the Coverage?...
Finance & Development September 1, 2002 De Ferranti et al.	The Future of Pension Reform in Latin America The Latin American countries are at the vanguard of global pension reform. Eight have reformed their pension systems in the past 20 years, and additional reforms are now being considered throughout the region. Did the earlier reforms work? What should new reforms aim for? And are the ideas driving the reforms sound?
CFO June 1, 2004 David M. Katz	Prescription Change The new medicare drug benefit feels good, but it doesn't really solve underlying issues. The legislation not only muddies the already murky waters of retiree-benefits accounting even further, it also fails to address the looming problem of underfunded retiree health plans.
CFO November 1, 2007 Russ Banham	20/20 View on Managing Pension Liabilities: The Road Ahead Changes in accounting, law, and the lifespan of employees have companies considering outsourcing their defined benefit pension plans.
CFO February 1, 2009 Alix Stuart	Plenty of Pain, a Dash of Relief A new law lets pension plans smooth out assets over two years, easing the crash of 2008. But it's a pittance in the face of falling corporate bond rates.
The Motley Fool January 12, 2006 Bill Mann	The Problem With Your Pension Defined-benefit programs are disappearing. Some are insolvent. We have two simple words to put into your retirement vocabulary: index fund.
BusinessWeek June 13, 2005 Nanette Byrnes	Sink Hole! How public pension promises are draining state and city budgets.
The Motley Fool January 26, 2011 Selena Maranjian	Pension Perils Take a Turn for the Better Your company might not stiff your retirement after all.
BusinessWeek May 29, 2006 David Henry	Shortfall At Exxon Arguably the mightiest U.S. corporation of them all, Exxon Mobil, has left its employee pension plans with the biggest funding deficit.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
Financial Planning April 1, 2006 Matthew Vadum	The Bond Buyer: Pension Costs Put Squeeze on States Unfunded state pension liabilities are now estimated at nearly $300 billion collectively and, along with escalating education and Medicaid costs, are squeezing states' creditworthiness, according to a new report.
Financial Planning January 1, 2010 Israelsen & Ferri	Is a Pension a Bond? Unsure how to value a client's pension or social security? Use the liability reduction model.
CFO August 1, 2003 Randy Myers	Casting for Returns To juice up their sagging portfolios, pension fund managers are seeking alternative investments.
Real Estate Portfolio Nov/Dec 2003 Art Gering	Undefined Contributions Although a large number of companies invest in real estate in their defined benefit plans, many deny their employees the same advantages in their 401(k) plans.
Investment Advisor September 2009 Melanie Waddell	Pensions, Social Security Face Challenges Pension plans' funded status and the outlook for Social Security continue to appear bleak.
The Motley Fool November 2, 2010 Dan Caplinger	This Will Cause the Next Financial Crisis Pension funds are getting desperate, turning to risky strategies to make minimal cash.
Finance & Development September 1, 2001 Nicholas Barr	The Truth About Pension Reform Aging populations in industrial and transition countries have provoked heated debate about pension reform -- in particular, about the desirability of abandoning pay-as-you-go schemes in favor of private, funded pensions...
BusinessWeek February 6, 2006 Nanette Byrnes	Pensions: Hedging Bets In Harrisburg Underfunded state pensions are taking cues from Peter Gilbert's daring investments.
The Motley Fool March 17, 2011 Cindy Johnson	3 Management Teams You Shouldn't Trust -- and 2 You Can Fool me once, shame on you.
The Motley Fool January 21, 2004 Robert Brokamp	Can You Count on Your Pension? Pensions are still underfunded, and the federal agency that backs them isn't looking too good either.
BusinessWeek May 16, 2005 Byrnes & Borrus	Rising Tensions Over Pensions A deep chasm has opened between the Bush Administration and Big Business over what to do about the sorry state of corporate pension plans.
BusinessWeek January 30, 2006 Nanette Byrnes	Retiree Accounting: More Than Meets The Eye Companies may soon be forced to put their unfunded pension and other retiree benefit promises on their balance sheets.
CFO February 1, 2008 Marie Leone	Facing Up to Fair Value Companies can expect to book more contingent liabilities, and at a higher cost than in the past.
CFO November 1, 2003	Reforming the Big Board Is it time for reform at the NYSE?... how body language can land a CFO in hot water... FirstEnergy's embarrassing reporting blunder... new pension disclosure rules... etc.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
The Motley Fool September 8, 2006 Ryan Popple	Beware the Botched 401(k) While 401(k)s offer more control and impressive tax benefits, they also chronically underperform managed pension funds. We are going to need our 401(k)s for our future financial security, and we have to do a better job of managing them.
CFO November 1, 2003 Joseph McCafferty	Cashless Contributions Are noncash assets really a smart way to fund pension liabilities?
BusinessWeek July 19, 2004 Nanette Byrnes	The Benefits Trap Old-line companies have pledged a trillion dollars to retirees. Now they're struggling to compete with new rivals, and many can't pay the bill. Some are racing to cut or drop retiree medical benefits to give a quick boost to their bottom lines.
BusinessWeek June 13, 2005 Nanette Byrnes	How the Garden State Dug a Hole Borrowing aimed at boosting the assets of New Jersey's pension plans went way awry. It's a lesson to governments everywhere.
CFO February 1, 2006	So Long Footnoted Liabilities Pensions and other retiree benefits are graduating to the balance sheet... How far should a company go to protect its compensation information?... Choosing your auditor wisely may help protect your stock price... etc.
BusinessWeek September 17, 2007 Nanette Byrnes	Can Retirees Afford This Much Risk? Public pensions may have grown addicted to high-risk alternative investments.