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2009 Survey of Economic Assumptions

A look at Fortune 500 companies’ year-end pension and postretirement benefit plan assumptions


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A number of factors influence each company as it selects the appropriate assumptions to measure its pension and benefits liabilities. The 2009 Survey of Economic Assumptions is intended to provide information regarding the assumptions disclosed by a wide range of companies and, as such, can provide an indication of trends in the marketplace. 

Deloitte has compiled information disclosed by many of the Fortune 500 companies in their most recent annual report. The survey focuses on 260 companies with pension and/or other post-retirement benefits, and with calendar fiscal years. Of these, 258 companies disclosed defined benefit plans; 235 companies disclosed Other Post-retirement Employee Benefit plans (OPEB, subject to ASC 715-60), including two companies that disclosed only OPEB benefits. This disclosure information also included assumptions used as of the prior year, enabling a comparison in the assumptions from one year to the next.

Download the full report.

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