2 pages. Excerpt: As the clock ticks, the gap between what we know about employee benefit plan economics and the true impact on share price is getting dangerously wide. Unless sponsors get lucky (and current market volatility presents a challenge) and employees stop getting old (not a pleasant thought), proper management of employee benefit plans will become increasingly urgent. Growing liabilities and liquidity needs affect debt ratings, growth, flexibility, cash, cost of capital, and the power to attract and retain productive workers.  MORE >>