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“In 2025, the primary driver of improved funded statuses has been strong market returns, with interest rates remaining relatively stable and having minimal impact on pension liabilities,” said Jonathan Sterbanz, WTW’s senior director of retirement.

These differences have remained relatively stable across the four-year period.

—Amy Dufrane, CEO, Human Resources Certification Institute Understanding the Limits of Rewards Satisfaction What researchers found is surveyed employees are relatively satisfied with their rewards — with benefits (77%), well-being (73%) and compensation (69%) leading the way — and yet, almost half are considering leaving their organization.

“In our research, we see that relatively few workers have ever formally estimated what they need to save for retirement.

Permian’s PSUs are tied to both absolute total shareholder return (TSR), which is the charted over the performance period, based on stock price and dividends, and TSR relative to a defined peer group .

“What these industries have in common,” Reiman noted in the report, “is a relatively higher level of job density — a large number of employees fall into a relatively small set of jobs that drive the work of the compensation function.”

Nursing is a relatively standardized job with a high number of postings on Monster (9% of all listings in our sample were for nurses).

Some organizations have geographic differential programs that are based on the cost of living where employees live, paying employees who move to relatively low-cost areas less than they made while living in the Silicon Valley.

There is also a relatively small group of professionals in the TR field who have a background in data science and analytics and who possess the skills and capabilities to develop complex algorithms from scratch to independently address significant rewards challenges.

That is, we assert that in a well-functioning large company, the cost of doing the actual calculations and adding the tables and discussion to the proxy statement are minimal, relative to most metrics (i.e., net income, market value, audit fees, etc.).