Pension/OPEB 2020 Assumption and Disclosure study

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How does your benefit plan stack up to those of Fortune 100 companies?

PwC analyzed 100 companies, comprising Fortune 100 and other large and established companies, with a December 31 fiscal year-end. We reviewed the public annual reports for the companies selected — specifically financial information regarding pension and other postretirement benefit (OPEB) plans. This year we included analysis on companies early adopting Accounting Standards Update 2018-14, Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans (ASU 2018-14), which updates required disclosures under ASC 715, and disclosures about the impact from COVID-19 on pension and OPEB plans in the first quarter 2020 reporting.

Get the details in our 2020 Pension/OPEB 2020 Assumption and Disclosure Study.


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