What a difference a year makes (TT JulAug07 p24)

During May 2007, Mercer Human Resource Consulting and the ACT approached chief financial officers (CFOs) and treasurers for the third annual survey on managing pension financial risk. As in previous years, the survey sought to determine the extent to which this group viewed pension schemes and their deficits as significant corporate risk issues, and their perception of stakeholder attitudes towards such risks.