Update: Mercer releases highlights of S&P 500 benchmarking survey

Mercer's annual survey of S&P 500 companies finds pension plans healthier than in the past, with strong asset returns and increased discount rates enhancing plans' funded status. Given an ongoing commitment to fund each year's benefits as earned and more rapid amortization of unfunded liabilities, the gains may allow plan sponsors to focus on design and investment policies that maintain funded status and mitigate risk. More details about the survey findings and their implications for plan sponsors appear in a just-released highlights report; full survey results will be published this fall.  (Update, 7 Aug 2007, 18 pages)

• Full text of highlights report (PDF)

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