How's your plan? 2005 pension fund survey

California CPA, June, 2005

In a study of 100 U.S. companies sponsoring pension plans, the average investment return on pension assets was 12.4 percent, beating expectations; pension expenses increased by $4.1 billion in 2004; and more than 90 companies increased their employer contributions by at least 50 percent.

These and other findings from the study, completed by Milliman, Inc., can be downloaded at www.milliman.com.