The Baruch Business Report offers a conversation between John Elliott, the Dean of Baruch's Zicklin School of Business, and Terrence Martell, Saxe professor of Finance and International Business in Baruch's Zicklin School of Business. The discussion starts with the results of the third quarter "Chief Financial Officers Outlook Survey," which is conducted quarterly by Financial Executives International and Baruch College's Zicklin School of Business, and continues into a larger economic analysis. Elliott and Martell also discuss the expected impact of the new Pension Protection Act. The survey results are described on Baruch's website at http://www.baruch.cuny.edu/cfosurvey/.

The conversation takes place on October 23, 2006.