Goldman Sachs Explains Why Pension Plans Are Such A Pain For Corporations

Corporate pension plans have gotten banged up in the wake of the financial crisis.  And the current unfavorable investment environment has made it difficult for the plan managers to invest for the future.

"These challenges include low funded levels due primarily to low market interest rates, increasing contribution requirements and expense recognition for plan sponsors, and declining future return assumptions for plan assets," writes Michael Moran of Goldman Sachs Asset Management.

 BusinessInsider