The Georgia company hopes to reduce its defined benefit obligations by $200 million-$300 million by offering lump-sum payments to former employees who have yet to retire.

Don't let the word small mislead youthere's nothing small about them.

There are two ERISA requirements that, for the most part, employers are just not meeting.

Issuers must not discriminate based on disability or age, officials say.

The Pension Benefit Guaranty Corp. issued its interest rate assumptions for December that must be used when single-employer pension plans are terminated.

Switzerland is a prime example of a system very similar to that being implemented through the Patient Protection and Affordable Care Actand the elements that differentiate the Swiss system from PPACA might point to where were headed.

We asked scholars to identify the most important development or new research of the last year.