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.

The Governmental Accounting Standards Board released a post-implementation review report Monday on its pension standards and found they mostly accomplished their goals. Processing Content The PIR ...

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 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 ...

Governments would have to report as a liability on their accrual-based financial statements the unfunded portion of their pension plan under a new proposal. That was contained in a statement of ...

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 ...

The S&P 500 ETF (SPY) returned 79% over five years. Long-term Treasury bonds (TLT) lost 32.8%. Pensions act as bond allocations, reducing the need for Treasury holdings in retirement portfolios. Fixed ...