Which pension and post-retirement benefit costs are included in utility rates can vary widely from one place to another. This article discusses some ways of determining the plan costs included in rates and identifies best practices to consider. (Perspective, 6 Mar 2008, 1 page) More | Article
Climate-change concerns, interest in environmentally safe products and services, and high oil prices are creating long-term investment opportunities. A new Mercer paper offers insights to help investors navigate the emerging climate-change market. (Perspective, 3 Mar 2008, 1 page) More | Article
HR shared services offer value in quality, technology, labor savings and costs, but these advantages may not materialize unless the model is fitted to each organization's needs. A new Mercer paper on HR shared services can help with this process. (Mercer, 20 Feb 2008) More | Article
A new Mercer anthology, The challenge of change: Transforming business through better human capital management, explores how to match HR strategies to evolving business needs. This free publication offers insights from Mercer experts and clients. (Perspective, 12 Feb 2008, 92 pages) More | Article
In crafting 2008 proxies, many companies may need to take a new approach to executive compensation disclosure, given SEC comments about weaknesses in last year's proxies. This Perspective summarizes SEC guidance on improving the CD&A disclosure. (Perspective, 4 Feb 2008, 8 pages) More | Article
A new paradigm for director pay is emerging, Mercer's research reveals. This trend shows in a shift toward retainers, fixed-value equity awards, variable committee pay and ownership guidelines, and away from stock options, vesting terms and benefits. (Perspective, 28 Jan 2008, 8 pages) More | Article
As the US health care debate intensifies, employers are taking a hard look at the cost-benefit value of sponsoring coverage. This Perspective examines the evolving role of employers in the health care system and practical issues for reform efforts. (Perspective, 24 Jan 2008, 8 pages) More | Article
Change-in-control (CIC) programs deserve a fresh look in light of increased M&As, new proxy disclosure and deferred compensation rules, and changing governance norms. This Perspective discusses CIC practices and trends found in a new Mercer survey. (Perspective, 19 Dec 2007, 8 pages) More | Article
Designing a responsible and defensible executive pay program requires addressing not only the "what" and "who" but also the "how" of compensation decisions. To help, Mercer has developed minimum analytical standards to guide executive pay decisions. (Perspective, 11 Dec 2007, 6 pages) More | Article
The latest Global Retirement Perspective explores pension risk-mitigation solutions for plan sponsors, the impact of perceived risk on employees' retirement planning, Sweden's white-collar pension plan, and the use of pensions to compete in China. (Perspective, 6 Dec 2007, 20 pages) More | Article
Perspectives are analyses and viewpoints written by Mercer's Retirement, H&B, and Human Capital businesses and by the WRG on major issues, such as nonqualified deferred compensation, retirement education, and preparedness for global pandemics. Typically, Perspectives are published 1-2 times a month.
Toolkits developed by Mercer experts are available to help you deal with particularly complex HR areas: HIPAA security and FLSA.