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Step 1: # of Months to Age Data
12 Months
xPay Movement Percent*
= Survey Aging Factor Step 2: Survey Aging Factor x Pay Rate = Change in Pay Step 3: Change in Pay + Pay Rate = Aged Pay Rate *Pay movement percent is represented by annual salary budget change figure, inflation index, etc.
Journal Article
05/31/2024
Journal of Occupational Health Psychology 22(3): 273-285.
Author(s):
Workspan Daily
02/25/2025
The IRS notice provides further detail on how to satisfy the requirements and gives a
March 3 posting deadline for the 2024 reporting year.
Author(s):
Workspan Daily
01/03/2025
Fortune 1000 Aggregate Pension Plan Funding Levels
Aggregate Level
Year
2024
100% (estimated)
2023
98%
2022
98%
2021
95%
2020
88%
2019
87%
2018
86%
2017
85%
2016
81%
2015
81%
2014
81%
According to the analysis, estimated overall investment returns, on average, were 3% in 2024, although returns varied significantly by asset class.
Author(s):
Press Release
06/28/2022
The survey has a 3% overall margin of error at a confidence level of 95%.
Workspan Daily
09/22/2023
We suspect many companies would prefer to avoid making the case for impracticality if they had alternative funding sources. 3.
Author(s):
Workspan Daily
02/22/2024
They are effectively implemented and promoted. 3.
Author(s):
Workspan Daily
04/22/2025
“Inflation has cooled and salary budgets are returning to that prepandemic ‘normal’ of around 3% to 3.5%, but employees haven’t reset their expectations.”
Author(s):
Workspan Daily
01/15/2026
While WTW doesn’t anticipate widespread change to corporate executive compensation programs because of this activity, the evolving role of the proxy advisors further reinforces the importance of strong governance practices and a thoughtful and strategically aligned executive compensation program that is both shareholder-aligned and uniquely suited to an organization’s specific circumstances.
3.
Author(s):
Journal Issue
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