Too Much Of A Good Thing Can Be Awful: S&P 500 Benefit Plans Mae West said it: "Too much of a good thing can be wonderful." That depends on your point of view. The employees receiving pension and health care benefits over the last fifty years or so would certainly agree with Mae. The employers paying them - and having to account more clearly for the amounts they promised, starting at the end of this year - would disagree with her. For them, too much of a good thing is awful. The following is a look at the state of employer promises for pensions and other postemployment benefits (OPEBs) in the S&P 500 - and also a look at how balance sheets will change if the FASB goes through with its proposal to move funding information out of the footnotes and onto corporate balance sheets.