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Mercer research shows S&P 1500 pension plans have dropped to a record low aggregate funded ratio of 70 percent, the worst in history.

Many companies are now gearing up for open enrollment, and this is a good time to highlight their benefits offerings. Here are five short items that plan sponsors should have on their open enrollment checklist.

A mixture of record-setting low bond yields and a pattern of weak stock market behavior has drastically increased corporate pension benefits in not only the United States but in Britain as well.

Most employers waited for the Supreme Courts ruling before responding to health care reform provisions that are to be enforced in 2014, according to a survey of 4,000 employers conducted by Mercer, a global human resources consultancy.

Apparently, wait and see is more than just another tired cliche. And its clearly not just brokers embracing Sam Beckets approach to business.

The pension plan deficit of the S&P 1500 companies jumped to $543 billion in the first half of 2012, compared to $484 billion at the end of 2011.

The new highway bill means large plan sponsors need contribute almost $50 billion less than projected to their pension funds. Where does that money go?

Plan sponsors globally are accelerating their plans to manage their pension risk and eventually transfer it to outside parties.