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Mercer's "How Does Your Retirement Plan Stack Up?" report benchmarks the retirement programs of the S&P 1500. This year's report takes an in-depth look at fiscal year-end 2011 financial disclosures, analyzing trends in the market and challenges faced by plan sponsors. The report reveals the major findings from fiscal-year 2011 that will help plan sponsors understand what the current market conditions mean for pension plans, and will help them prepare for the 2012 year-end process.