"Pension deficits tended to get bigger in the low interest rate environments that have typified the last decade -- or if the original plan didn't sufficiently take into account the increasing longevity of the participants; the plan lacked the expertise or efficiency to manage the investments and administration; or the plan sponsor lacked the profits to sufficiently fund it. What is the best way for a company to transfer pension risk, and how does a CFO know which route to take? There is no one-size-fits-all answer."

MORE >>