This report supplements our June 2008 Global Report, which presented 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.
In the report (linked to below), we forecast what the assumptions might be at 2008 year-end, assuming economic indices remain as they were as of November 28, 2008 and plan sponsors use the same methodology to set their discount rates this year as they used last year, for the following: discount rates; expected long-term rate of return; salary increase; and pension increase (for certain countries).