Human resources

  • Webcast
    Best practices for a successful lump sum buyout strategy and recent developments plan sponsors should consider webcast - November 18, 2014

    Human resource services

    In recent years Plan Sponsors of defined benefit pension plans have been focusing on de risking pension plans, including a strategy to provide a one-time lump sum buyout offer to former employees. We will share insights into the strategy Plan Sponsors utilized.

  • Webcast
    The Latest in Compensation and Benefits Accounting - December 10, 2014

    Human resource services

    The accounting and reporting guidance around benefits and compensation continues to evolve. In an effort to keep you apprised of the on-going changes and updates, we are pleased to invite you to join us for our quarterly webcast series, designed for corporate financial reporting and HR executives. PwC specialists will provide their perspectives on emerging accounting, regulatory and market developments within the incentive compensation and employee benefits arena.

  • Pension/OPEB 2014 assumption and disclosure survey

    11/11/14 | Human resource services

    PwC is pleased to share with you our Pension/OPEB 2014 Assumption and Disclosure Survey. This survey presents our analysis of the 2013 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

  • HR Innovation – Fall 2014

    10/29/14 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders.

  • Tax accounting insights
    FASB adds stock compensation tax accounting topics to its agenda

    10/10/14 | Tax accounting services

    FASB adds stock compensation tax accounting topics to its agenda.

  • PwC’s Stock compensation: 2014 Assumption and disclosure study

    10/7/14 | Human resource services

    PwC is pleased to share with you our Stock Compensation 2014 Assumption and Disclosure Study. This study presents our analysis of the 2013 year-end assumptions and disclosures for large US public companies as well as separately for high tech companies.

  • FAS 123(R) Post-Implementation Review Report Issued

    9/3/14 | Human resource services

    The Post-Implementation Review Report recently issued on FAS 123(R) finds certain elements difficult or costly to apply.

  • Webcast
    Employee Benefit Plans - 2014 Plan Sponsor Update - September 10, 2014

    Michele Weldon, PwC's National Employee Benefit Plan Practice Leader, will provide an overview of current developments related to Defined Benefit, Defined Contribution, and Health & Welfare employee benefit plans. This will include an update on recent changes in accounting, auditing and regulatory requirements impacting employee benefit plans.

  • US Tax Reform: Will possible changes impact your mobile employees?

    8/18/14 | Global tax services

    Lawmakers are eyeing reform of the US tax system, which would surely affect multinational companies with globally-mobile workforces.

  • An HR perspective: Nothing but change for healthcare industry stakeholders

    8/5/14 | Human resource services

    Health care organizations today find themselves amid transformation on numerous fronts: everything from merging provider organizations to converging providers and payors to changing compensation models. Many of these changes are starting to reflect an Affordable Care Act America, along with more general shifts in the US healthcare industry—all of which yield implications for stakeholders across the board, including executives, employees, and physicians.

  • 10Minutes
    10Minutes on organizational DNA

    7/24/14 | Advisory services

    Ever wonder why some companies consistently deliver while others disappoint? Faced with the same market, stocked with similar talent, one organization flourishes, while the other flounders. By understanding what makes your organization tick and where there might be breakdowns to address, you and your employees can truly deliver on your strategic intent.

  • Incentive compensation — impact of new revenue accounting rules

    7/13/14 | Human resource services

    Potential impact of new revenue accounting rules on incentive compensation plans and how employers can begin to prepare.

  • Webcast
    Reducing Pension Cost and Risk Using a Lump Sum Buyout Strategy webcast - July 23, 2014

    Human resource services

    In recent years Plan Sponsors of defined benefit pension plans have been focusing on de-risking pension plans, including a strategy to provide a one-time lump sum buyout offer to former employees. PwC has assisted many clients who have analyzed and/or implemented the lump sum strategy. Please join our webcast on July 23rd, where we will share insights into the strategy Plan Sponsors utilized.

  • PwC's 2014 Health and Well-being Touchstone Survey results

    6/27/14 | Human resource services

    PwC is pleased to announce the availability of our 2014 Health and Well-being Touchstone Survey results. The 2014 survey data contains detailed benefits information provided by approximately 1,200 participating companies in 35 different industries across the nation.

  • Trends in workforce analytics - Capturing the latest results from US Human Capital Effectiveness Benchmarks, 2014

    5/6/14 | Human resource services

    Our US benchmarking service recently published hundreds of metrics that reinforce the business improvement opportunity available to HR departments today - if they can align workforce performance to business strategy, supported by effective data.

  • Market trends in retiree healthcare and financial reporting implications

    4/30/14 | Human resource services

    This Insight focuses on the accounting implications of changes in the design of retiree health benefit plans.

  • Final rules describe ACA health coverage reporting requirements for 2015

    4/23/14 | Human resource services

    Final regulations on ACA reporting requirements give needed guidance to employers and insurers who must report to the IRS about 2015 health coverage.

  • Employee Financial Wellness Survey

    4/21/14 | Private Company Services

    PwC's Employee Financial Wellness Survey tracks the financial and retirement wellbeing of working US adults nationwide.

  • Executive Compensation: Clawbacks 2013 proxy disclosure study

    4/17/14 | Human resource services

    This PwC publication presents our analysis of 2009 through 2012 year-end proxy disclosures for 100 large public companies relative to their compensation recoupment or “clawback” policies. When providing employees with bonuses, stock options, or other incentive awards, companies often establish provisions that allow them to recoup all or a portion of the award under certain circumstances. These provisions, referred to as clawbacks, are detailed by most public companies in their annual proxy statement.

  • HR Innovation - Winter 2014

    4/2/14 | Human resource services

    HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.

  • An HR perspective, The Future of Healthcare Benefits - Employers’ opportunity for strategic change in the new healthcare world

    3/13/14 | Human resource services

    PwC recently convened several roundtables of employers in New York, Chicago, and Atlanta to discuss health coverage at this pivotal moment. This thought leadership article highlights the conversations and results of the related survey.

  • Pensions and other postretirement benefits: 2013 SEC comment letter trends

    3/11/14 | Human resource services

    This PwC publication includes an analysis of comments made by the SEC staff to registrants published on the SEC’s website between January 1, 2013 and September 15, 2013 related to pensions and postretirement benefits other than pensions (OPEB). There were 37 companies that received one or more comments related to pensions and OPEB during that period, for a total of 78 comments.

  • Corporate Governance Series
    Shareholder questions: Management's considerations for 2014 annual meetings

    3/3/14 | Assurance services

    This PwC publication is intended to help management and the board of directors of public companies prepare for the annual meeting of shareholders. It contains example questions on topics that may be top-of-mind for shareholders, along with background information and suggested actions for management’s consideration.

  • Employee stock compensation: 2013 SEC comment letter trends

    1/9/14 | Human resource services

    PwC has produced this document to assist management teams in identifying and understanding the SEC staff's current focus areas for stock compensation. We have highlighted the areas where registrants received the most comments from the SEC staff and have provided relevant examples of recent comment letters to aid preparers in ensuring their disclosures are robust and consistent with the relevant accounting or reporting guidance for stock compensation.

  • Putting the success in succession

    12/9/13 | Advisory services

    Succession planning done right sets the growth course. It aligns with talent processes, mends gaps and develops future leaders for success. But too often, it doesn’t get the attention it deserves unless a crisis forces it on the agenda. True planning for the workforce of the future, for the success of the future—means addressing succession planning today.

  • HRS Insight: New pension accounting for insurance companies

    11/25/13 | Human resource services

    The National Association of Insurance Commissioners has changed employers’ accounting for pensions and other postretirement benefits.

  • Accounting changes - Pensions (Insights for the investment community)

    5/30/13 | PwC Investor Resource Institute

    Given the accounting method typically used by companies to report the effects of plan changes, several have made a discretionary change in how they account for their pension plans to increase the transparency of their accounting and improve their financial reporting.