Recent legislation, regulations from the IRS and Department of Labor, increasing post-retirement needs and current litigation are putting employers under more pressure than ever to effectively manage two sides of the retirement equation—minimizing risks and unnecessary costs, while optimizing the benefit that employees will get from their retirement programs. Minimizing risk requires the implementation of processes and standards that enable employers to more effectively monitor and manage those risks within their retirement plans.

In November/December 2007, Hewitt Associates surveyed human resources professionals to learn their likely areas of focus and action over the next year regarding the design, management, and delivery of their defined contribution, defined benefit, and retiree medical plans for their active, salaried U.S. employees. Responses from 190 employers provide a preview of the changes likely to take place in the retirement landscape over the next year. Plan sponsors can use this information to gather context and perspective as they address the challenges posed by today's unique environment.

The survey findings document is linked to below.