This report summarizes the assumptions used by companies in the calculation of defined benefit plan costs and obligations, the disclosure of pension assets and obligations under ASC 715, and disclosures regarding postretirement benefits other than pensions, primarily retiree health and life insurance benefits.

This summary report is the 28th in a series by Towers Watson of annual analyses of defined benefit pension disclosures and the 22nd summary report to analyze postretirement benefit disclosures.