The report linked to below presents the results of Hewitt Associates' global survey of fiscal 2007 year-end accounting assumptions for employee benefit plans in 22 countries, as well as aggregated results for the Euro Zone.

Included in this report are the survey results summarizing the assumption companies selected under FAS 87, FRS 17, IAS 19, and other local accounting standards (with similar requirements for assumption setting) for the following:

• Discount rate;
  
• Expected long-term rate of return;
  
• Salary increase; and
  
• Pension increase (for applicable countries only).

In December 2008, Hewitt will publish forecasts of 2008 year-end assumptions based on global bond markets and inflationary expectations at that time.