Pension Plans. The key is an expected return-on-pension assets. Under the current accounting standards, companies begin each year estimating the cost of pension benefits and the return that plan assets will earn. Higher expected returns foretell yet more reported pension income in 2001. Companies with pension income do not generally pay cash toward this employee compensation. Pension income is volatile and doesn't reflect a company's primary operations, they say. At present, there are a variety of different stock option pension plans in use. Pension plan problems have arisen. 8 pgs. Bibliography lists 5 sources. Pages: 8 Bibliography: 5 source(s) listed Filename: 10472 Pension Plans.doc Price: 71.60