Utility Industry Focus: Retirement financial management benchmarking

2006 brought significant change for defined benefit plan sponsors, as the Pension Protection Act and FAS 158 caused many to rethink their retirement programs and shift toward more mark-to-market valuations for funding and expenses. Using Mercer's annual survey of retirement programs sponsored by S&P 500 companies, this analysis of utility-industry plans can help sponsors evaluate their retirement programs against others in the industry. The report includes benchmarks and statistics touching on three key retirement plan levers -- investment, contribution and design.  (Perspective, 16 Apr 2008, 1 page)

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