In 2008, PriceWaterhouseCoopers' research team surveyed senior executives at more than 100 large US-based multinational companies and more than 250 privately held small companies. The large companies each have an average of 8,000 employees and revenue of about $3 billion. The small employers each have a workforce of about 200 and less than $50 million in revenue. In addition, PwC surveyed more than 500 human resources executives separately on benefit plan design issues. This white paper discusses the results of this survey.