Lehman Brothers has found that barely one-third of top regional banks conservatively estimate pension and health care costs, which analysts believe gives investigators hidden value.

Lehman Brothers' Michael L. Mayo said While his study of 52 regionals focuses on a single financial issue, it reveals which banks are using current record profits to deal with projected long-term costs, such as retirement and health benefits.

Subscribe Now

Access to authoritative analysis and perspective and our data-driven report series.

14-Day Free Trial

No credit card required. Complete access to articles, breaking news and industry data.