All publicly held companies that sponsor defined benefit pension plans and retiree medical programs must include information regarding these plans in their annual report. Deloitte has gathered the information from 225 of the Fortune 500 companies in two surveys.
The two surveys provide insights into publicly traded corporations and their CFOs regarding the economic assumptions used in preparing year-end pension (SFAS 87) and retiree medical (SFAS 106) footnote disclosures.
The surveys allow companies to compare with their peers discount rates and other assumptions used in determining benefit payment obligations. Deloitte uses the information from the 1999 surveys as a benchmark for advising clients on addressing SFAS 87 and 106 assumptions.
The full text of the SFAS 87 survey may be read online, and the SFAS 106 survey is expected to be available at the same link in the near future. You can request hard copies of the surveys by sending an email to [email protected].