They have also sued CNF's actuarial firm, Towers Perrin, which certified the figures.
But the offerings can vary widely, said Dr. Harlan Levine, a principal at the benefits consulting firm Towers Watson who specializes in chronic care management.
In 2008, 22% of Fortune 500 companies offered executive physicals to their CEOs, according to data collected by the global professional services firm Towers Perrin.
Just two weeks ago, the consulting firm Towers Perrin reported that at the end of 2006, the pension funds of the Fortune 100 companies were actually overfinanced.
Executives should not count on big salary increases this year, says Jill Kanin-Lovice, a vice president of the consulting firm Towers, Perrin, Forster & Crosby.
Global employee surveys conducted by the consulting firm Towers Watson regularly find that just 20% of workers are fully engaged in their work.
US Airways' actuarial firm, Towers Perrin, submitted several calculations showing what the obligations to the pilots would be in a range of rates.
"I don't think auto-enrollment is a good thing if you're not going to auto-enroll them at a high rate," said Robyn Credico, director of defined contribution consulting at the consulting firm Towers Watson in New York.
A report by the consulting firm Towers Watson, recently quoted by The Financial Times, found that of 35 British chief executives who had disclosed their 2013 salaries, 11 had had their pay frozen, while the median increase was 2.5 percent.
Already, 160 companies, including Sony, the entertainment and electronics concern, have adopted option plans, according to Bob Buford, a compensation specialist with the consulting firm Towers-Perrin in New York, who has worked with many Japanese companies.
Another consulting firm, Towers Perrin, said Britain's chief executives were paid 24 times the average manufacturing salary -- the highest multiple in Europe -- compared with 15 in Germany and 13 in Sweden.
