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...

Despite the options that a deregulated market for electricity offers, many businesses overlook opportunities to manage the exposure and ultimately gain more control over costs

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

Many pension plans could end up in deep trouble with investors when the next phase of accounting rules kicks in