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Model of hypothetical pension's assets and liabilities indicates that the typical plan's funded status fell in Q1/2014.
The trend can cut healthcare costs and increase workplace productivity.
As the federal government continues to scale back quantitative easing, demand remains high for longer-term Treasuries.
City increases assumptions for investment returns based on 2013 returns, buys peace with unions by reducing cuts to monthly pensioner checks.
Plan would let shareholders veto executive pay packages.
Most fiduciaries and employers want to do the right thing but, as Labor notes, inadvertent mistakes can create "significant problems."