Employee Benefits

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  • Pension Act Tilts to Cash-Balance Plans

    But employers still might want to shun old-style defined-benefit plans for the comfort of a 401(k). August 23, 2006

  • Pension Dissension

    FASB gets an earful as CFOs protest key details of pension-accounting reform. August 1, 2006

  • What Backdating Means For You

    Backdating and other option pricing practices can wreak havoc with your company's financials, but they can also mess up your personal tax return. July 27, 2006

  • HSAs May Not Deliver Company Savings

    A new study on health savings accounts says these 401(k)-like vehicles may not provide the medical spending relief some executives expect. July 14, 2006

  • Pensions: FASB Looks to the Future

    The board gives a thumbs-up to the idea that companies should try to figure out the cost of their pension liabilities going forward. July 12, 2006

  • FASB, Employers Clash on Pension Metric

    Corporations don't like to estimate future employee salary hikes. June 28, 2006

  • Smoothing Operators

    FASB's Robert Herz and IASB's David Tweedie give senators a lesson in how companies can report pension-related gains in years when they've actually had whopping investment losses. June 15, 2006

  • Congress, FASB Grappling with Pensions

    The Senate and House must reconcile their retiree-benefit funding bills and meld the result with a major pension-accounting proposal. June 14, 2006

  • Late ERISA Filers May Number 35,000

    Of 74,000 companies required to file the Form 5500 welfare schedule, 47 percent are out of compliance, according to a new study. June 12, 2006

  • Execs' Letters Rip FASB Pension Draft

    The proposed statement by the accounting board could upset companies' annual budgeting and create chaos at year's end, employers contend. June 6, 2006

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