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GM loses a round
An appeals court ruling says the auto giant must stop charging retirees for health benefits. The decision could cost GM hundreds of millions of dollars
Magazine Articles
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Untangling the rules
The IRS tries to make it easier for non-qualified plan sponsors to figure out how much pay FICA taxes they have to pay.
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“Down the American corporate food chain”
Taking shareholder activism to small companies
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Opting in
Two UK employers allow switching from cash balance to defined benefit plans
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LEGISLATION & REGULATION
What gridlock? Minimum wage bill contains grab-bag of goodies for pension sponsors
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Pension Simplification and Much More
Many of the pension simplification provisions in HR 3448 previously appeared in the budget tax hill that President Clinton vetoed last year.
Portrait of Retiree |
Portrait of a Retiree: Frank Langley
Retired marketing executive and US Postal Service processing supervisor
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Social Security reform: Is the Chilean option really the answer?
As the Social Security debate heats up, an unexpectedly large part of the discussion has focused on a country thousands of miles to the south, with a population...
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What’s new?
Start-ups favor 401(k)s, but spinoffs are sticking with defined benefit plans
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Countdown for multinationals
Long-awaited 404A regs will set foreign pension deductions
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Derivatives guidance
DoL letter emphasizes risk management, fiduciary education, stress testing
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Risk matters
Using downside risk analysis to set plan options and help participants make choices
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The Meaning of Risk
Under existing Securities and Exchange Commission rules, mutual funds are allowed to provide very general information about risk
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Inflated expectations?
US Treasury's inflation-indexed bonds could prove a mixed blessing
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New Ballgame
GASB will require government employers to prefund retiree health benefits
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Watered down
How a measure to curb disability retirement abuse faded in Massachusetts
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Beyond alliances
What consultant and master trustees hope to offer plan sponsors by merging
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Accounting Practices and Investing
Why improved accounting practices will help investors
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You are what you measure
In simpler days, it was enough for pension sponsors to measure annual return or compare that return with actuarial assumptions in order to demonstrate performance.