Rise of stocks, bonds boosts results
Median five-year return rebounds to 6.5%
Ceiling set at $40,500 for 2004
Beneficiaries can combine periods of coverage from both countries
Employer contributions expected to rise
Late filers may face regulatory action
Five funds added to seg fund lineup
Liabilities rise in second-quarter survey finds
Guidelines to be "road tested" this fall
Government not required to pay back-interest on pensions