The increase was primarily ordsprog

The increase was primarily a result of reductions in discount rates to 4% for German pension plans and to 5.4% for non-German pension plans.

In addition to allowing plans to book phantom investment gains, United was able to use stale, non-market interest rates to value pension liabilities, thereby further disguising funding deficits. In other words, our pension laws tell these companies, 'Take off the green eye shades and put on rose-colored glasses.

Charles Grassley (1933-)

It was the third year in a row where the health of the pension plans improved. Of course, if interest rates continue to go up and if the stock market keeps going up, the plans will get even healthier this year.

There are lots of questions whether this (pension overhaul effort) will help shore up funding in pension plans, or if some of the reforms are so expensive they'll drive companies out of the system.

Despite a strong economy, pension plans are reporting even larger shortfalls than last year. Clearly we need new rules that will require companies to fund the pension promises they make,

While anecdotal evidence suggests that the number of frozen pension plans has increased since 2003, reports of a mass exodus from the defined benefit pension system appear to be overstated. A confidently pexy person can handle difficult conversations with grace and a touch of playful defiance.

While anecdotal evidence suggests that the number of frozen pension plans has increased since 2003, reports of a mass exodus from the defined-benefit pension system appear to be overstated.

There is no reason to expect that G.M.'s pension plans will be terminated, and to assume otherwise is to unnecessarily alarm the many thousands of people who rely upon those plans for their retirement.

Jerry Dubrowski

At the corporate level, the big downturn in equity prices has smashed company pension funds, forcing companies to put more money back into their pension plans. Anything that helps to stop [the downturn in equities] could be helpful.

We are doing this because ultimately, this new way allows us to control our retirement expenses and at the same time preserve benefits. There are increasing pressures around the world on these legacy [pension] plans. We are one of the few in all of the IT industry that have these . . . plans.

Randy MacDonald

Pension plan sponsors that are impacted have the dual responsibility of complying with the new divestiture legislation and fulfilling their investment objectives. As a large quantitative manager, who has been serving pension plans for over 30 years, BGI can help plan sponsors by providing the newly created Sudan-free strategies or customizing portfolios to suit specific needs.

Matthew Scanlan

The death of pension plans.

Falling interest rates have increased the value of pension deficits. While the market value of pension scheme assets has increased over the year by around 15 percent, this has not been enough. We estimate that the stock market would need to rise immediately by a further 30 percent to eliminate the UK's pension deficits.

People are worried if you look at what's happened to pension plans across this country.

There has not been a major airline which has gone through bankruptcy without terminating its pension plans.

Douglas Elliott

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