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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).

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Requested Technical Paper
Employer Commitment to Retirement Plans in the United States
The last decade has been a tumultuous one for employers. Against a backdrop of market bubbles and crashes, two recessions and rising health care expenses, companies have made changes to their retirement programs to mitigate risk and manage costs. Some have shifted risk to their workers by transitioning from defined benefit (DB) to defined contribution (DC) plans. Many have reduced the retirement benefits they provide. If corporate America’s commitment to workers’ retirement plans continues to decline at the pace it has over the past decade, we could see retirement straits in the future that negatively affect employers and employees alike.  [US - October 2009]