Retirement Liabilities: The Worst Has Likely Passed for Pensions, But Investors Shift Focus to Retiree Health Care

Topics:
Accounting software,
GAAP,
GAAP and GAAS
Tags:
Benefits,
Health Care,
Human Resources,
Investor,
Payroll Solutions,
Pension,
S&P 500
Source:
Goldman Sachs

FREE Registration is required

Overview: The analysis of pension and OPEB disclosures for every company in the S&P 500 revealed valuable information regarding the relative health of these plans, their impact on the overall S&P 500, and emerging trends. This report includes two detailed appendices that outline pension and OPEB data for all S&P 500 companies that maintain these plans. The review of pension disclosures reveals three important trends: GAAP pension funded status has improved, pension expense may have topped out for many companies in 2003 or will top out in 2004, and much corporate management have continued to downwardly revise expected return assumptions.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: PDF | Size: 719KB | Date: May 2004 | Pages: 67

People who downloaded this item also downloaded

White Paper The Benefits Of Employee Benefits
White Paper Defined Benefit Pensions: The Employer View
White Paper Finance and Accounting Benchmarking
White Paper Foolish Fundamentals: GAAP
White Paper Influence of Internet and Information Technology on Work and Human Resource Management

Top results from GAAP

White Paper Managing Transition to International Financial Reporting Standards
White Paper GAAP 2001: A Survey of National Accounting Rules Benchmarked Against International Account Standards
White Paper Defining Issues : Proposed Rule on Critical Accounting Policies
White Paper Accounting For Insurance Contracts In The Absence Of An IFRS
White Paper GAAP Convergence 2002

» View all GAAP listings

advertisement
advertisement
  • Click Here
  • Click Here
  • Click Here
advertisement

Returning users: Log In Here!

Already registered on BNET, TechRepublic, or ZDNet? Simply log in.

Free Membership: Sign Up Now!

Sign up for a free membership today and get instant and unlimited access to one of the largest databases of white papers, webcasts, and casestudies anywhere. Your FREE membership allows you to:

  • Download an unlimited amount of content, including classic and current white papers, case studies, webcasts and more
  • Track content on your chosen topics of interest
  • Receive targeted email alerts when your favorite content is added
  • Save content for future reading
  • Receive our member newsletter

When you register to access this directory, you become a member of BNET. In addition, you allow us to share your information with companies that produce products or services featured in the library--so that such companies may contact you with information and offers regarding their products and services. This enables us to keep the library a free service. As a directory registrant, you will receive a complimentary subscription to the BNET member newsletter, The BNET Report. You can unsubscribe from this newsletter at any time. By clicking the Sign up button, you indicate that you agree to our Terms and Conditions and have read and understand our Privacy Policy (updated).