Just one week after a UBS Global Asset Management survey indicated that U.S. pension funding ratios fell an average 11% in the first quarter and 24% in the past nine months, a Mercer survey found that changes in the value of the assets and liabilities of S&P 1500 companies' pension...

With pressures mounting on retirement plans from a growing population of old people and sweeping changes in accounting rules, finance executives in the 2008 Treasury & Risk Retirement Survey seem ready to consider more substantial overhauls to institutions, such as the 401(k)

Visteon's chief accounting officer loves a challenge, and helping Visteon move from survival to growth is providing him a thrill ride

Plan sponsors quietly harbor fears that they don't really understand the costs well enough to adequately explain them to participants, according to a recent survey by Chatham Partners

Target date fund popularity is exploding as employers try to steer participants to funds more likely to provide income replacement at retirement

It is always tough to be a senior finance executive, but over the last several months it has been downright dangerous. A record number of ...

Now that Sarbanes-Oxley no longer strikes fear in the hearts of finance executives at big companies, they must face yet another auditing standard: FAS 161, which ups disclosure requirements for derivatives and hedge funds

General Motors Corp., the $181.1 billion automaker, based in Detroit, named Ray G. Young executive vice president and CFO