Learn how actuarial gains and losses impact pension plans, affecting financial projections and company obligations.

The Governmental Accounting Standards Board voted Monday to approve two new standards to improve the accounting and financial reporting of public employee pensions by state and local governments.

The Governmental Accounting Standards Board released a post-implementation review report Monday on its pension standards and found they mostly accomplished their goals. Processing Content The PIR ...

Employers are increasingly offloading their pension obligations as plan expenses increase, economic conditions improve and companies continue a pronounced shift toward 401(k) plans. A pension buyout — ...

Taxpayers are reading state, county and municipal financial forecasts and are attending municipal meetings where business managers now report actual unprecedented tax receipts coming in. They are now ...

The largest U.S. corporate pension plans finished 2020 with a higher funding deficit than a year before but also managed to come out of the year with a higher funding ratio and lower aggregate pension ...

Delta Air Lines Inc., preparing to exit bankruptcy protection April 30, said its fourth-quarter net loss widened to $2 billion on costs to end its pilots’ pension plan. The loss a year earlier was ...

Retiring with a pension in 2026 puts you in a rare position. Less than 20% of Americans have traditional defined-benefit pensions, and that guaranteed monthly income fundamentally changes how you ...

Bloomfield aerospace and industrial-parts vendor Kaman Corp. has changed the way it recognizes pension expenses, a move that likely will pump an extra $2.4 million to its 2011 bottom line, authorities ...

At a time when Enron Corp. was cutting back on its employee retirement plans to save money, executive benefits at the energy company kept getting richer. Beginning in the 1990s, Enron joined many ...

NEW YORK (CBS.MW) - Shares of Unisys were down $1.50, or 9.4 percent, at $14.40, and were among the biggest percentage losers on the NYSE, due to concerns over expected 2004 pension expenses that ...