Volume 15, No. 12


S&P 500 Benefit Plans:  A Road Atlas For Rates  Defined benefit pension plans and other postemployment benefit (OPEB) plans inject all sorts of odd information into the operating results of companies sponsoring them. In June, we surveyed the state of employer promises for pensions and OPEBs of the S&P 500 - and looked at how balance sheets might be affected by the FASB's plans to move funding information out of the footnotes and onto corporate balance sheets. Consider that report to be a road map for navigating the balance sheet aspects of benefit plans - both present and future. This report reviews the current key assumptions underlying benefit plan reporting for the S&P 500, with a view toward the ways firms might "assume the best" to minimize the effects of the forthcoming balance sheet presentation.


  1. sykkel - May 30, 2017

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