Administration | May 8th, 2018 Options for Unaffordable Pensions: Funding Waivers and In-Kind Contributions In Part II of a series, Michael Kreps and Mark Carolan of Groom Law Group discuss funding waivers and in-kind...
Benefits | April 19th, 2018 Hearing Witnesses Lay Out How Multiemployer Pensions Got Where They Are “A combination of economic, demographic, and regulatory changes have placed a small but material segment of these plans at risk,”...
Administration | February 26th, 2018 Future Still Offers Incentives for Accelerating Pension Funding DB plan sponsors were already accelerating funding to their plans before tax reform gave them a greater incentive to do...
Data and Research | February 9th, 2018 Study Shows Pension Funding Relief Helped DB Plans When computing defined benefit (DB) plan liabilities for 2015 using unsmoothed corporate bond rates to discount liabilities, roughly 84% of...
Administration | February 8th, 2018 DB Plans Have a Great Start in 2018 While January was a great month for defined benefit (DB) plan funded status, recent market volatility underscores how important risk...
Administration | January 8th, 2018 Tax Reform Fuels DB Plan Accelerated Funding Michael A. Moran, with GSAM, says the firm expects voluntary contribution activity to continue into 2018, as defined benefit plan...
Participants | January 4th, 2018 Public Pension Fund Members Largely Unaware of Underfunding Public pension fund members surveyed expressed interest in more transparency about pension fund investments and investment returns.
Compliance | December 18th, 2017 IRS Issues Mortality Tables to Be Used for DB Plans in 2019 The updated mortality improvement rates and static tables apply for purposes of calculating the funding target and other items for...
Administration | December 11th, 2017 Firms Agree Pension Funded Status Increased in November Firms that track DB plan funding reported increases in the month ranging from 0.4% to 1.0%.
Administration | November 29th, 2017 DB Plan Sponsors Should Balance Four Levers to Improve Funding No lever alone is enough to close the pension funding gap, according to a report from Cambridge Associates.
Data and Research | November 21st, 2017 Public Pensions Have Been Able to Pay Promised Benefits New research shows that funding status has little correlation with a pension fund’s ability to pay its promised benefits, and...
Administration | November 10th, 2017 Reports of Pension Funded Status for October Are Mixed Those tracking S&P plans estimate a slight decrease in or flat pension funding ratio, while other estimate a slight increase....
Compliance | November 9th, 2017 Sears Allowed to Sell Real Estate to Fund Pension According to a Sears announcement, following the making of a $407 million contribution, it will be nearly relieved of the...
Administration | September 19th, 2017 PBGC Premiums Driving DB Plan Sponsors to Fund, De-Risk “Companies feel that the time is right to reduce or eliminate their pension funding shortfalls.” says Matt McDaniel, partner, Mercer.
Administration | September 8th, 2017 Cooler Markets, Lower Interest Rates Cause DB Plan Funded Status to Decline Asset management firms estimate pension funding ratios declined slightly in August, but most say they are up for the year.