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 Watson Wyatt produces both Technical Papers (in-depth academic papers describing the process, progress or results of technical research) and Insights (concise, informative analysis on existing research on a variety of thematic areas).

These papers are available for download, free of charge, to registered members of My Watson Wyatt.
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Requested Technical Paper
Technical Paper: Pension Aspirations and Realizations: A Perspective on Yesterday, Today and Tomorrow
A comprehensive look at why companies originally adopted traditional pension plans, what the consequences might be if they abandon them and some thoughts on how to manage retirement programs for the future. The paper includes in depth analyses on the forces affecting pension plans, how prepared employees are for retirement and a look at alternative pension plan designs.  [US - April 2007]