PBGC Posts 2019 Premium Rates
A table on the PBGC’s website shows that the flat-rate premium for single-employer plans has grown from $31 in 2007...
Tag: DB Plans
Corporate Pension Funding Ratios Greater Than 90% After September
Some firms that track pension funded status point out that plan sponsors should prepare for changes in the future as...
Trade War Effects on Retirement Plans
What plan sponsors should consider as trade wars intensify.
Analysis Finds Shift Away from U.S. Equity in Favor of Other Asset Classes
Corporate plans have significantly increased their U.S. fixed income allocation, while public plans have used the funds from U.S. equity...
Products |
MassMutual Paper Serves As Primer for PRT Considerations
“While PRT can be a highly effective tactic for plan sponsors to reduce risk and shift liabilities off their books,”...
Opinions |
Pension Investment De-Risking Primer
Sterling Price, managing consultant at Findley, discusses how LDI and a dynamic investment policy help to de-risk pension plan assets.
August DB Funded Status Remains Level at 91%
The aggregate funded ratio is up 6.1 percentage points year to date, according to Wilshire Consulting.
Court Finds Personal Trust May Be Liable for Pension Termination Costs
Among other things, a federal appellate court rejected a district court’s decision that the PBGC standards for establishing successor liability...
Deadline Approaching for DB Plan Sponsors to Take Advantage of Tax Change
“Tax reform has allowed plan sponsors to take advantage of a higher deduction. Doing so may mitigate the need for...
Is the Risk-Matching Precision of SMAs Worth the Cost and Complexity?
Vanguard research explains how CITs and mutual funds are just as beneficial.
Equity Returns Pull Average Pension Funded Ratios Up in July
DB plan funded status reached a five-year high in July.
Your DB Funded Status Has Improved? Now What?
Corporate DB plans have experience funded status improvement, and LDI strategies help plan sponsors preserve this; however, investment committees are...
‘Hibernation’ the Next Step for DB Plan Investing
As more marketable obligations—such as those for in-pay retirees—are transferred to insurers, residual DB plans will have unusual and idiosyncratic...
June DB Plan Funded Status Virtually the Same as May
However, firms that track DB funded status report 2% gains for the quarter and up to 6% for the year.
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...
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...
Interest Rates Temper DB Funded Status Improvements in May
“The pattern of improvement paused last month owing to a dip in discount rates, but aggregate funded status remains near...
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...
Plan Sponsor Interpretation Must Be Given Deference in Lawsuits Challenging Plan Terms
The 6th Circuit noted that Firestone Tire & Rubber Co. v. Bruch, in which an arbitrary-and-capricious standard of review is...