CF this month brought news of a survey showing that, over the last year, CFOs in the US have become more burdened by company pension schemes. Meanwhile, analysis of Fortune 100 companies by Towers Perrin, the human resources consulting firm, has found that, while funding has increased over the last year, deferred pension costs have continued to rise.
Defined benefit pension plans offered by Fortune 100 companies were 88% funded on average, at year-end 2004, up from 84% funded at the end of 2003, according to estimates by Towers Perrin.
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