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Two Proposed Accounting Standards Updates Regarding Defined Benefit Pension Plan Financial Disclosures

Written by Paul Gibbons 

On January 26, 2016 the Financial Accounting Standards Board (FASB) released two Proposed Accounting Standards Updates regarding the financial disclosures of defined benefit pension plans (including other postretirement employer benefits).

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The Supreme Court Reaffirms That Plaintiffs in ERISA Stock Drop Cases Have Two Big Hurdles

Written by Sheila Ninneman J.D.

The United States Supreme Court echoed its decision in Fifth Third v. Dudenhoeffer regarding the standard for an allegation of the breach of the duty of prudence in stock drop cases.

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Six Key Sales Performance Indicators

Written by Tom Hurley

This summary provides a resource to help you focus on the key metrics to evaluate your sales incentive plan.  In addition to the number crunching, engage in discussions with your managers and sales team members.

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Pay Increases for 2016 – On a Limited Budget?

Written by Jeanette Kopmanis

With salary increase budgets projected to remain relatively unchanged from last year's levels, we ask the question – how can we recognize and reward our better performers to make sure we retain them?

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Updated Mortality Improvement Scale for Pension Plans

Written by Blaine Brickhouse, FSA

On October 8, 2015, the Society of Actuaries published an updated version of its mortality improvement scale which, in many cases, will lower pension plan sponsors' financial statement liability and pension expense.

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Rising Interest Rates Will Offset Longer Life Expectancy in Pension Plans

Written by Amy Gentile

At what point does an increase in interest rates offset the longer life expectancy anticipated in the new mortality tables for lump sum purposes? Learn about the interest rate increase that is needed to offset the impact for pension plan participants under the age of 40 as well as more senior plan participants.

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10 Steps for Developing Outcomes-based Incentives for Wellness Programs

The Health Enhancement Research Organization's key wellness leaders have developed guidelines for outcomes-based wellness incentive programs.

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Prepare to Manage New Cholesterol-lowering Drug Costs

Written By Matt McCullough

A new class of specialty medication, PCSK9 inhibitors, are expected to launch in July. Employers should consider strategies to ensure appropriate utilization to avoid large cost increases in this class.

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FAQs About Affordable Care Act Implementation

Written by Bruce Davis

A new set of FAQs were released shedding light on coverage of preventive care services required by the ACA. These FAQs clarify coverage for contraceptive services, address genetic testing for breast cancer and anesthesia for preventative colonoscopies.

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Retention Compensation Plans - Please Stay!

Written by Rob Rogers

One component of executive and senior leadership compensation that has seen significant growth over the last several years is the implementation of retention compensation. What is retention compensation and how does it work?

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