Retirement & Benefits

Case revolves around the concept of controlled group liability under ERISA, in which other entities could be responsible for the withdrawal liability of a plan sponsor based on common ownership.

HR teams prefer continuous performance management instead of annual reviews, but the majority of companies have yet to start the transition.

Pension funding and liabilities numbers change with the controversial yet permissible accounting practice of pension smoothing.

Pension funding and liabilities numbers change with the controversial yet permissible accounting practice of pension smoothing.

Company is closing the plan, which covers about 70,000 employees, to reduce costs.

Company is closing the plan, which covers about 70,000 employees, to reduce costs.

Employers fear changing tax treatment of workers' 401(k) contributions could slow savings, PSCA survey shows.

Employers fear changing tax treatment of workers' 401(k) contributions could slow savings, PSCA survey shows.