Learn how the actuarial cost method helps companies calculate pension expenses, ensuring financial stability and accurate ...

The Governmental Accounting Standards Board voted Monday to approve two new standards to improve the accounting and financial reporting of public employee pensions by state and local governments.

Employers are increasingly offloading their pension obligations as plan expenses increase, economic conditions improve and companies continue a pronounced shift toward 401(k) plans. A pension buyout — ...

The Financial Accounting Standards Board has released an update to improve the financial reporting on pensions and other post-retirement benefits. Under U.S. GAAP, the defined benefit pension cost and ...

Taxpayers are reading state, county and municipal financial forecasts and are attending municipal meetings where business managers now report actual unprecedented tax receipts coming in. They are now ...

Here’s how seemingly small, annual investment expenses can make a huge difference over time with a pension fund: Imagine $100 million were invested for 20 years, earning a high average yearly return ...

The largest U.S. corporate pension plans finished 2020 with a higher funding deficit than a year before but also managed to come out of the year with a higher funding ratio and lower aggregate pension ...

Pension expense accounted for 13.5%, on average, of the 2017 annual expenditures of the 15 largest U.S. cities. Comparatively, general debt servicing accounted for about 10% of total expenditures.

One of the 3 hurdles (pension expense) is out of the way, which optimizes the cost structure. Uncertainties surrounding the nuclear PTC treatment and rate case remain, hindering an upgrade to a buy ...

Delta Air Lines Inc., preparing to exit bankruptcy protection April 30, said its fourth-quarter net loss widened to $2 billion on costs to end its pilots’ pension plan. The loss a year earlier was ...

NEW YORK — Boeing Co. is studying different ways to account for pension expenses, which reduced the aerospace company’s third-quarter earnings. Chief Financial Officer Gregory D. Smith said Tuesday ...

Rachel Greszler is a senior research fellow in workforce and public finance in the Thomas A. Roe Institute for economic policy studies at The Heritage Foundation. Read her research. In the name of ...