Best Practices

Global inclusiveness inches up at the top.

Automaker offers lump sums to retirees, ex-employees. (Mike Archer of Towers Watson)

Revenue from emerging markets will bolster earnings gains.

Strong leasing could point to economic growth or just reflect replacement of old equipment.

Aon downgrades many European countries as government cutbacks spur protests.

Choices of providers proliferate, but plan sponsors are still stuck with liability. (Richard DeFrehn of Sibson Consulting)