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Perspectives

Shifting tides in pension plan financial management

New funding and accounting rules have changed the way pension plan sponsors manage volatility in assets and liabilities. This Perspective explains how to use an integrated, liability-driven investment approach to address these pension plan risks. (Perspective, 1 Aug 2007, 16 pages) More | Article

Lessons learned from first-time CD&A disclosure

As the first proxy season using the SEC's revised disclosures draws to a close, companies are evaluating their experience with the new rules. This Perspective assesses how well companies met the goals of the executive compensation disclosure rules. (Perspective, 1 Aug 2007, 6 pages) More | Article

Leveraging alpha with active extension strategies

In the quest to optimize portfolio returns, investment managers with active extension strategies can better leverage alpha with little increase in active risks. This Perspective describes key issues in implementing active extension strategies. (Perspective, 20 Jul 2007, 9 pages) More | Article

Global Retirement Perspective

The latest Global Retirement Perspective looks for themes in US plan sponsors' responses to the Pension Protection Act, profiles Germany's unique pension funding arrangements, and projects the impact of Brazil's growing supplementary pension system. (Perspective, 26 Jun 2007, 1 page) More | Article

Final 409A regulations require action now

This Perspective provides an overview of Code Section 409A and the impact of the final regulations on nonqualified compensation deferral plans, equity plans, severance plans, and other post-employment benefits. (Perspective, 25 May 2007, 1 page) More | Article

Universal ownership: Opportunities and challenges

Universal owners -- institutions owning securities in diverse sectors -- have a unique interest in the broad economy's long-term health. This report discusses universal ownership, providing case studies and potential actions for institutions. (Perspective, 25 May 2007, 1 page) More | Article

Finding the best pension risk/return balance

As US pension sponsors search for greater stability in assets and liabilities, Integrated Retirement Financial Management offers a framework for synthesizing plan contribution, investment, and design policies to reach the right risk/return mix. (Perspective, 9 May 2007, 1 page) More | Article

Mercer's Global Retirement Perspective

Articles in this Global Retirement Perspective examine value-at-risk methodologies for defined benefit plans, ways to align corporate and plan governance, Russia's retirement system and corporate pension trends, and Turkey's private pension system. (Perspective, 9 May 2007, 1 page) More | Article

Annuities -- Lifetime security in a DC plan

After falling from favor, annuities may make a comeback in defined contribution (DC) plans as a result of demographic and marketplace trends. This Perspective looks at factors spawning renewed interest in annuities and their roles in DC plans. (Perspective, 19 Apr 2007, 1 page) More | Article

Selecting the right peer group for executive pay

The peer groups used to set executive pay often draw shareholder scrutiny, and the SEC's new disclosure rules may fuel the focus on this topic. This Perspective discusses how to develop a sound and defensible peer group for assessing executive pay. (Perspective, 6 Apr 2007, 1 page) More | Article

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What are Perspectives?

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.

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