Stern Stewart Research // Volume 16
Authors: Stefan Heppelmann and Jörg Helten
The correct approach to pension liabilities represents a potential in the triple-digit-million range for shareholders and employees. The currently discussed thrust of “outsourcing” and “defined contribution plans” is not addressing the basic problem. Companies should either take the issue of minimizing these risks amounting to billions in their own hands, or should transfer them to qualified third parties.
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