Compliance | December 10th, 2018 Lawsuit Argues MetLife Pension Calculations Use Outdated Mortality Table A newly filed complaint takes issue with the way MetLife calculates the actuarial equivalence of different types of annuity benefit...
Administration | December 10th, 2018 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.
Administration | November 29th, 2018 2019 Planning for DB Plan Sponsors Willis Towers Watson offers 10 investment actions for DB plans in 2019.
Compliance | November 15th, 2018 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...
Administration | November 7th, 2018 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...
Administration | October 24th, 2018 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 | October 22nd, 2018 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...
Compliance | October 22nd, 2018 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.
Compliance | October 18th, 2018 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,...
Administration | October 15th, 2018 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...
Compliance | October 15th, 2018 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...
Administration | October 10th, 2018 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...
Investing | September 27th, 2018 Trade War Effects on Retirement Plans What plan sponsors should consider as trade wars intensify.
Investing | September 26th, 2018 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 | September 19th, 2018 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 | September 17th, 2018 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.
Administration | September 12th, 2018 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.
Compliance | September 5th, 2018 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...
Administration | August 30th, 2018 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...
Investing | August 22nd, 2018 Is the Risk-Matching Precision of SMAs Worth the Cost and Complexity? Vanguard research explains how CITs and mutual funds are just as beneficial.