Pension/OPEB 2011 assumption and disclosure survey

April 2010
  • Print-friendly version
US human resource services: Pension/OPEB 2011 assumption and disclosure survey

At a glance

PwC's Pension/OPEB 2011 assumption and disclosure survey, presents our analysis of the 2010 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

PwC is pleased to share with you our Pension/OPEB 2011 Assumption and Disclosure Survey. This survey presents our analysis of the 2010 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.

We analyzed 100 companies, comprising Fortune 100 and other large and established companies, with a December 31 measurement date. We reviewed the public annual reports for the companies selected, specifically financial information regarding pension and other postretirement benefit (OPEB) plans. We also included 2009 data for comparison. Please note that the 2009 data in this year’s survey may not exactly match the results in last year’s survey as we used some different companies this year.

We hope you will find the results of our Pension/OPEB 2011 Assumption and Disclosure Survey useful in benchmarking your company’s assumptions against the survey results.