Do Cases Questioning Mortality Tables Used to Determine DB Plan Benefits Indicate a New Trend?
Cases have been filed against MetLife, Pepsi and American Airlines saying the use of outdated mortality tables in determining annuity...
Tag: defined benefit plans
PBGC 2019 Premium Filing Instructions Available
The new instructions include an expanded list of common filing errors.
DB Plan Glide Paths Should Be Dynamic
When a glide path is established, it needs to be revisited at least once a year to ensure that the...
PBGC Updates Regulation for 2019 Distressed and Terminating DB Plans
A new table will be used for determining expected retirement ages for participants in pension plans undergoing distress or involuntary...
Lawsuit Argues MetLife Pension Calculations Use Outdated Mortality Table
A newly filed complaint takes issue with the way MetLife calculates the actuarial equivalence of different types of annuity benefit...
Market Volatility Didn’t Bring Down DB Plan Funded Status in November
Firms that monitor defined benefit (DB) plan funded status reported slight gains for the month.
2019 Planning for DB Plan Sponsors
Willis Towers Watson offers 10 investment actions for DB plans in 2019.
New Risk Assessment Required for DB Plans
ASOP 51 requires actuaries performing valuations for defined benefit plans to identify risks that, in the actuary’s professional judgment, may...
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...
Opinions |
Should Plan Sponsors Purchase Annuities for Their Pension Plan?
David Davala, with Findley, discusses considerations for defined benefit (DB) plan sponsors before deciding whether to transfer some of their...
FASB Announces Changes to DB Plan Disclosure Requirements
Some disclosure requirements are removed from Subtopic 715-20, Compensation—Retirement Benefits—Defined Benefit Plans—General, and some requirements are added.
PBGC Asks That More Information Be Added to Reportable Events Filings
The PBGC is proposing in a renewal request that all reportable events filings include controlled group information, company financial statements,...
Goldman Sachs: Many Pensions Stand in PRT Goldilocks Zone
If interest rates continue to rise, this may have a negative impact on equity valuations; consequently, according to Goldman Sachs...
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...
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.