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CFO February 22, 2005 Alix Nyberg	Death to Smoothing A tough regulatory environment is another nail in the coffin for defined-benefit plans.
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.
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 January 19, 2004 Anne Tergesen	The Hidden Bite Of Retiree Health At many companies, the costs may be a bigger drain than those for pension plans.
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.
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.
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.
BusinessWeek October 4, 2004 David Henry	Fuzzy Numbers Despite the reforms, corporate profits can be as distorted and confusing as ever. Here's how the game is played.
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 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.
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.
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.
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.
IndustryWeek March 1, 2006 Michael K. Evans	Evans On The Economy -- The End Of (Most) Pensions Accounting rules figure in the demise of private-sector retirement programs.
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.
BusinessWeek September 23, 2010 Levitt & Turner	How to Clean Up the Muni Bond Market Solutions to defaulting bonds, unfunded liabilities, and fraudulent investment information.
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.
BusinessWeek July 14, 2003 Louis Lavelle	Stock Options: The Fuzzy New Math In solving one problem by forcing companies to recognize that options have a cost, we've created something equally complex: Shareholders will have no way of knowing whether their companies are accurately estimating expenses or engaging in wishful thinking to burnish the bottom line.
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 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.
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.
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?...
BusinessWeek June 13, 2005 Nanette Byrnes	Sink Hole! How public pension promises are draining state and city budgets.
The Motley Fool January 28, 2005 Selena Maranjian	SBC's New Traditional Pensions There's a possible trend afoot that may actually help workers. The telecom announced plans to revive a traditional pension plan for a few managers (a mere 55,000, to be more precise). Will other companies follow suit?
CFO November 1, 2008 Alix Stuart	No Market, No Problem FASB and the SEC remind companies that they still can use management assumptions in fair-value analyses.
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
Financial Advisor March 2008 Alan Lavine	Apples To Apples Expect a pop in equity valuations, increased liquidity and lower trading costs as foreign companies list stocks in the United States using International Financial Reporting Standards.
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.
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.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
Financial Planning January 1, 2010 Israelsen & Ferri	Is a Pension a Bond? Unsure how to value a client's pension or social security? Use the liability reduction model.
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 January 17, 2005	Too Many Ways To Expense Options Expensing stock options was supposed to provide a clear, consistent picture of earnings that can be compared across companies and industries. But that goal may now be fading.
Financial Planning June 1, 2012 Allan S. Roth	Muni Forecast: Lots of Clouds Despite Whitney's prediction of a near-term disaster, it will probably take a decade or two to test whether states and municipalities can meet their obligations to both retirees and bondholders. The biggest single factor in the interim will be stock market returns.
BusinessWeek July 19, 2004	The New Retirement A veteran IBM financial employee wins the first round of a case against the company over changes in their pension plan.
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.
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.
Financial Planning April 1, 2006 Matthew Vadum	The Bond Buyer: Pension Costs Put Squeeze on States Unfunded state pension liabilities are now estimated at nearly $300 billion collectively and, along with escalating education and Medicaid costs, are squeezing states' creditworthiness, according to a new report.
The Motley Fool July 29, 2011 Dan Caplinger	Should You Stop Worrying About Retirement? More than ever before, people are worried about whether they'll be able to retire with financial security. New research suggests that people are better off than many thought.
BusinessWeek August 25, 2003 Nanette Byrnes	Pensions That Discriminate against Older Workers With modern retirement plans increasingly under attack by older employees, it's becoming clear that a company's best interests are not always going to intersect with those of all its workers. That's why Congress needs to step up with clear legislation that would reform federal pension laws.
Financial Advisor June 2006 Alan Lavine	Storm Clouds For Municipal Bonds Underfunded liabilities loom as a threat to governments' finances.
BusinessWeek January 17, 2005 Louis Lavelle	Time To Start Weighing The Options New Financial Accounting Standards Board rules make stock options an expense. How will companies cope?
CFO February 22, 2005 Alix Nyberg	Promises, Promises Retiree health coverage is a sweetener fewer companies are willing to offer.
National Real Estate Investor February 1, 2003 Mike Fickes	Pension Funds Plan to Plow $14B into Real Estate in 2003 Occupancy may be down and sale prices high in many property types, but pension funds have big plans for buying commercial real estate in 2003.
CFO December 1, 2006 Ronald Fink	Promises, Promises New pension rules are supposed to secure employees' retirement. Employers may have other ideas.
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 July 1, 2002	Take Me To Your Ledger Plus, good news for a hybrid tax shelter... why Americans don't invest abroad... NYSE wins a battle on Nasdaq's own turf... etc.
The Motley Fool January 20, 2006 Tim Hanson	The 2016 Retirement Manual The decline of passive retirement planning is not so much a problem as an opportunity. When you're in charge of your own money, you pick where and how you want to invest.