Formore information visit Salmans 1 orStephanie L

Credit spreads are therefore unlikely tocontract in isolation, but there is no guarantee of an orderly normalization inall three areas." Mr. Hartshorn continued, "What is clear from the last 12 months, andparticularly so in the last quarter, is that markets have not only created asignificant change in pension plans funded status, but that markets have beenmore volatile and the funded status of plans has been more difficult to project.Similar levels of volatility have not been observed since 2000-2002, and sincethen both the accounting standards and the funding standards have changed,moving towards a more mark to market methodology. This means that rather thanbeing able to smooth volatility in pension plan finances, the market volatilityis more directly reflected in company financial statements and in contributionrequirements. In itself, this should lead corporate sponsors to review theirability to tolerate risk from their pension plans. "Aside from the volatility itself, there are three factors which make itimperative that plan sponsors reevaluate the financial risks they are taking intheir pension plans, and their tolerance for doing so.

Second, plan sponsors themselves are likely facing different businesschallenges; pension plan risk tolerances need to be reviewed in the new businessenvironment. Finally, the capital market outlook has changed significantly;investment decisions taken need to be revisited to ensure the current investmentstrategy is appropriate given the current capital market outlook," said Mr.Hartshorn. Notes for EditorsUnless otherwise stated, the calculations are based on the Financial AccountingStandard (FAS) funding position and include analysis of the S&P 1500 companies. About Mercer Mercer is a leading global provider of consulting, outsourcing and investmentservices. Mercer works with clients to solve their most complex benefit andhuman capital issues, designing and helping manage health, retirement and otherbenefits It is a leader in benefit outsourcing. Mercers investment servicesinclude investment consulting and multi-manager investment management.

Mercers18,000 employees are based in more than 40 countries. The company is a whollyowned subsidiary of Marsh & McLennan Companies, Inc., which lists its stock(ticker symbol: MMC) on the New York, Chicago and London stock exchanges. Formore information, visit Salmans, 1 orStephanie L. Poe, 1 Copyright Business Wire 2009. As the FBS season winds down amidst high-profile coaching searches at Notre Dame and othersI have noted the pain with which Irish players are parting with their coaches.

Yet, TV and equipment contracts, lucrative benefits from conference membership, and large fan bases with seven, or even eight,home games keep big-time college football immune from dissolving their football programs.The End of a College Football ProgramWe got an insight into how a football player feels when he suddenly loses his program from Chris Jarmon, a freshman offensive lineman, last year at Division 3 Colorado College, in his blog from March 29, 2009 An athletic department meeting had been called. President Richard Celeste spoke to the football, softball, and water polo teams:You could almost hear everyones hearts simultaneously hit the floor. I literally felt sick to my stomach as Celeste began a tirade about the economy and costs and endowment and program cuts and broken dreams. All in all, he said, CC would be cutting softball, football, and womens water polo to keep the other programs working in a manner that CC could be proud of As soon as I heard the news, I knew I had to transfer. Football means almost everything to me, and I couldnt live with myself not knowing Id exhausted all playing opportunities. So to not play my remaining three seasons would be the biggest regret of my life.Thus, the main sentiment continues to be the surreal nature of this whole situation We had no rumors, no warning.