Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Eric's career includes extensive work in both public and corporate accounting with ...

Defined benefit plans are employer-sponsored accounts that provide retirement benefits to employees. The guaranteed retirement funds are based on a set formula that factors years of service, final ...

The bursting of the stock market bubble has left many private defined benefit pension plans underfunded, raising some concerns about the effects on cash flows and, for a few firms, on financial ...

FASB has issued Statement no. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans, to reform accounting for pension and other postretirement benefit plans. The new ...

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

Many U.S. corporate pension plans have seen funding levels materially improve in recent years. Strong equity markets and higher rates have put many plans near or above 100% funded. This is a critical ...

A pension plan is a retirement account funded and managed by your employer, guaranteeing income for life after you retire. Unlike a 401(k), a pension doesn’t rely on the stock market — your employer ...

For employers participating in group defined benefit pension plans, and in relation to plan surpluses, the new UK generally accepted accounting principles for 2015 will have a significant effect.

After years of the decline of defined benefit (DB) plans for employee retirement, it was surprising to see IBM announce the reopening of its DB plan. Meanwhile, we continue to see headlines on the ...

The funded status of the 100 largest US corporate defined benefit plans reached 107.8% at the end of April, according to ...

PNC and U.S. Bank are two financial companies that list pensions as a workplace benefit on their career pages. Firefighters ...