5 pages. From the September/October 2002 issue of Contingencies magazine. Excerpt: The recent stock market roller coaster has drawn attention to the impact of defined benefit (DB) pension plans on corporate finances and financial reporting. Under FAS 87 rules, swings in the market prices of equities and yields on bonds can cause the bottom line contribution of DB plans to fluctuate, and these fluctuations can significantly affect a company's reported financial performance.