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CFO August 1, 2004 Alix Nyberg |
Investment Insight Is Corporate America adequately managing employee pension funds? |
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 September 1, 2005 Russ Banham |
Pension Upheaval Will proposed pension reforms actually save the system, or cause more of Corporate America to opt out? |
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. |
BusinessWeek October 25, 2004 Borrus & Dwyer |
Pumped-Up Pension Plays? U.S. regulators are investigating how some companies tinker with retiree accounting. |
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. |
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 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. |
BusinessWeek January 9, 2006 |
A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer. |
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. |
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. |
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 February 22, 2005 David M. Katz |
The Domino Effect Ailing pension plans could overburden the Pension Benefit Guaranty Corp and send premiums soaring. |
CFO December 1, 2006 Ronald Fink |
Promises, Promises New pension rules are supposed to secure employees' retirement. Employers may have other ideas. |
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. |
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. |
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. |
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 September 23, 2010 Levitt & Turner |
How to Clean Up the Muni Bond Market Solutions to defaulting bonds, unfunded liabilities, and fraudulent investment information. |
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. |
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. |
The Motley Fool September 27, 2006 Dan Caplinger |
Pension Reform and You How might the Pension Protection Act affect your pension? |
Registered Rep. March 9, 2012 Mark Miller |
Six Ways Pension Annuities Almost Always Beat a Lump Sum Even if a lump sum is a choice for your client, think twice before advising a client to take it. |
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. |
CFO Joseph McCafferty |
Pension Plans The party's over. Why plan like it's 1999? While plenty of plans are now underfunded, the true picture could show underfundings at crisis levels. |
CFO August 1, 2007 Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before. |
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. |
The Motley Fool December 18, 2003 Bill Mann |
GM's Pension Legerdemain It's taken on debt, and now it's assuming 9% gains. GM's pension is still big, big trouble. |
The Motley Fool December 4, 2009 Dan Caplinger |
Big Investors Are Fleeing Stocks. Should You? Pension funds are moving to bonds. |
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? |
HBS Working Knowledge February 17, 2014 Michael Blanding |
Companies Detangle from Legacy Pensions Although new defined benefit plans are rare, many firms must still fund commitments to retirees. Luis M. Viceira looks at the pension landscape and the recent emergence of insurance companies as potential saviors. |
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. |
Job Journal August 3, 2003 Michael Kinsman |
Is Your Pension in Peril? Company failures have created a reversal of fortune in pension funds. |
BusinessWeek June 13, 2005 Nanette Byrnes |
Sink Hole! How public pension promises are draining state and city budgets. |
Investment Advisor March 2010 Melanie Waddell |
The Problems With Pensions Members of Congress and retirement experts are working feverishly to ensure that pension plan funding relief is enacted soon. |
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. |
Financial Advisor June 2006 Alan Lavine |
Storm Clouds For Municipal Bonds Underfunded liabilities loom as a threat to governments' finances. |
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. |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
The Motley Fool August 11, 2006 Dan Caplinger |
Pension Reform and You A new law will change the way you save for retirement. Assuming that the act is signed into law, the Pension Protection Act of 2006 will provide savers with more options and greater assurance than the current set of incentives. |
Investment Advisor August 2005 Melanie Waddell |
Retirement Plan Advisor: The Capitol Solution Washington lawmakers are rolling out bills meant to untangle retirement's financial knot. |
BusinessWeek July 19, 2004 Nanette Byrnes |
Comparing Pensions Around the World U.S. businesses do pay the most for employee retirement, but rising costs are now becoming a global phenomenon. |
Reason June 2005 Julian Sanchez |
Pension Tension Our other retirement time bomb. In fiscal year 2004, the Pension Benefit Guaranty Corporation, which covers more than 34 million workers and retirees, paid out some $3 billion in benefits to pension plan beneficiaries---more than twice what it took in from employers in premiums. |
The Motley Fool July 8, 2004 Robert Brokamp |
Retirement's Second Leg: Pensions How much retirement income can you expect from your company's pension plan? |
BusinessWeek March 31, 2011 Roger Lowenstein |
The Great American Ponzi Scheme Do we want public pensions? There are compelling reasons why we do. |
Investment Advisor May 2009 Melanie Waddell |
New IRS DB Funding Rules The Internal Revenue Service recently issued regulatory guidance on defined benefit pension plans that provides some needed relief for DB plan sponsors. |