Corporate Finance

IBM's recent announcement that it is switching to a "hybrid" model of defined-benefit plan could make the case that bringing back a modern take on the classic retirement benefit could support retention in a tight labor market.

The ERISA Industry Committee, which represents the largest employers in the U.S., is calling on Congress to re-examine the premiums paid by companies that sponsor defined-benefit plans.

Once a leader in the shift from defined-benefit plans to defined-contribution plans, the tech giant is now switching employees to retirement benefit accounts.

Private pension funds are not as fragile as state and municipal pensions because they have tighter regulatory rules that govern their accounting and contribution rate requirements, according to Equable Institute.

Q&A with Costco CFO Richard Galanti.

The U.S. Supreme Court is set to decide whether private plaintiffs can import Item 303's broad, subjective disclosure requirements into a Rule 10b-5 private securities fraud claim.

After 6 years of litigation, GE will settle the lawsuit—the largest-ever ERISA case alleging retirement plan mismanagement—which claimed underperforming funds were the only actively managed options available to participants.

Just weeks after a federal judge dismissed an ERISA lawsuit against the company over allegations of excessive fees, employees are claiming the 401(k) plan offered funds that performed worse than alternatives.