Interest Rates a Factor for Crucial DB Valuation Decisions
It’s time for many plan sponsors to determine what rate they will use to calculate unfunded vested benefits, and they...
Tag: defined benefit plans
DB Plan Funding Takes a Hit From Record-Setting Low Interest Rates in August
Pension plans that have invested in long bonds would have benefited, according to Northern Trust Asset Management, and Legal and...
Closed DB Plan Nondiscrimination Relief Extended Again
The IRS anticipates that final regulations on closed DB plan nondiscrimination testing will not be published in time for plan...
Products |
Mercer, Club Vita Team Up to Offer ZIP Code Model for Longevity
Honing in on each participant’s ZIP+4 code to capture a wealth of lifestyle information, and analyzing them alongside factors such...
Sonoco Terminates DB Plan in Preparation for Risk Transfer
Announcements by the company provide an example of common steps and the timeline for a pension risk transfer.
S&P Finds Most Not-for-Profit Hospitals Manage Pensions Well
However, the ratings agency doesn’t expect funded status improvements to continue, and it notes that many not-for-profit hospitals are focusing...
Products |
Mercer Offers Longevity Risk Reporting to Pension Plan Sponsors
Mercer's clients in the United States will have access to Club Vita's proprietary longevity assumptions, analytics and reporting, which will...
DB Funded Status Improved in June, but Down for Q2
While asset returns gave defined benefit (DB) plan sponsors a funded status bump in June, lower interest rates led to...
Opinions |
How to Walk the Line With Pension Overpayments
Mary Shah and Mindy Zatto, from Strategic Benefits Advisors, discuss ways to recoup pension overpayments that satisfy regulators and do...
Hedging May Have Buffered DB Plan Losses in May
Defined benefit (DB) plans lost their 2019 funded status gains in May, and some firms say hedging liabilities would have...
SOA Proposes New Mortality Tables
The Society of Actuaries (SOA) proposed mortality tables include mortality data from both single-employer and multiemployer defined benefit (DB) plans.
Considering Balance Sheet Issues for Pension Risk Transfers
A pension risk transfer (PRT) to terminate a defined benefit (DB) plan reflects heavily on a plan sponsor’s balance sheet,...
Institutional Plan Returns Rebound in Q1 2019
According to Northern Trust, Corporate Employee Retirement Income Security Act (ERISA) pension plans had the best first quarter on a...
PBGC Proposes New Coverage Determination Forms
Plan sponsors may submit a determination of coverage request for four common types of DB plans.
DB Plan Sponsors Should Act Now to De-Risk and Lock In Funding Gains
With most companies that track defined benefit (DB) plan funded status showing an improvement in April and for the year,...
Q4 2018 Volatility Leads DB Sponsors to Focus More on Risk
Asked what they plan to look for in asset management searches in the next 12 months, the majority of mid-sized...
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...
Largest DB Plan Sponsors Adjust Policies to Manage Risks
The latest report from Russell Investments shows the largest defined benefit (DB) plan sponsors have shifted more to fixed income...
DB Plans Can Afford to Loosen Up on Target Allocations
Two separate reports suggest that public pension plans’ strict adherence to target allocations and corporate pension plans’ focus on bonds...