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 — ...

Governments would have to report as a liability on their accrual-based financial statements the unfunded portion of their pension plan under a new proposal. That was contained in a statement of ...

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 ...

Many school district administrators and board members across the country say they’ve recently had to cut investments in facilities and instruction to make room for the ballooning cost of pensions for ...