Reasons Not to Use Pension Funding Relief
Using funding relief to lower contributions to DB plans can increase PBGC premiums and get those plan sponsors that are...
Tag: DB plan funding
Rep. Neal Introduces DB Plan Relief Bill
The bill contains provisions designed to improve the financial situation of multiemployer plans, as well as provisions for funding relief...
COVID-19 and Biden Policy Could Intertwine to Affect DB Plan Funding
The future health and political landscape could make a big difference on assumptions used for calculations and defined benefit plan...
Don’t Put Your Head in the Sand Because of Cash Balance Liability Complexity
Cash balance plans may have the most complex liabilities to manage, but creating a clear strategy to manage risks will...
McClatchy Cuts Back on Executive Benefits Due to Pension Distress
The media company has asked for legislative relief and is in discussions with the PBGC about a distress termination of...
Opinions |
Barry’s Pickings: Extend HATFA Now
Michael Barry, president of O3 Plan Advisory Services LLC, discusses how interest rate “stabilization” is still needed in this era...
Breaking Free From Interest Rate Bind on DB Funding
The long-running low interest rate environment has created DB plan funding challenges, but plan sponsors can take steps to mitigate...
Employer Contributions Aid in DB Plan Funding Progress
An analysis from the Society of Actuaries suggests the majority of defined benefit (DB) plan sponsors are making sufficient contributions...
IRS Updates Mortality Tables for DB Plans
The updated mortality improvement rates and static tables apply for purposes of calculating a defined benefit (DB) plan’s funding target...
Fourth Quarter Returns Derail Better Year for Pension Funded Status
While the pension deficit for the Fortune 1000 plans Willis Towers Watson tracks is projected to be only slightly lower...
Steps to Prepare for a DB Plan Termination
There are goals and deadlines during the termination process, so a plan sponsor doesn’t want to hit a roadblock and...
Market Selloff Pushes Down DB Plan Funding
Entities that monitor defined benefit (DB) plan funded status noted that the decline could have been worse had interest rates...
Managing Surplus Funding When Terminating a DB Plan
An article by Brian Donohue, partner at October Three Consulting, discusses how a funding surplus can pose a challenge to...
R.I. Governor Signs Bill to Facilitate Settlement of Church Plan Suits
A newly filed challenge to St. Joseph Health Services of Rhode Island’s retirement plan claims the plan at some point...
Tax Reform, Other Factors Leading DB Plans to Increase Funding
Nearly two-thirds (62%) of respondents to a survey say they are "very likely" to transfer some or all of their...
Prospect Chartercare Faces Lawsuit Over DB Plan Funding
The complaint alleges that at a certain point, the plan lost its church plan status as defined by ERISA and...
PSNC 2018: Rules, Regulations and Other Factors Affecting DB Funding Strategies
A partner at Ivins, Phillips & Barker discusses why defined benefit plan sponsors should consider accelerating their funding—and how to...
More Than $6 Billion in Additional Pension Contributions Made Since Tax Reform
Although increasing pension contributions was not a primary consideration in the decision to lower the corporate tax rate in the...
Increased Interest Rates Boost DB Plans’ Funded Status in April
Firms that track defined benefit (DB) plan funded ratios also noted that slight gains in equity markets improved plans’ funded...
State Pension Plans Reverse Two Consecutive Years of Return Declines
“A primary driver of the improvement in the funding ratio was the increase in global equity values for the 12-month...