Compliance | April 23rd, 2018 PBGC Modifies Forms and Instructions for Distress Terminations Plan sponsors now have the opportunity to contact the agency for a pre-filing consultation to discuss the filing process and...
Investing | April 19th, 2018 Institutional Investors Could Enhance Returns With Better Vehicle Selection “Portfolio managers and their trading desks primarily choose [investment] instruments based solely on personal experience rather than through an analytical...
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 | April 17th, 2018 Study Finds Different Paths for Corporate and Public Pensions Corporate plans are winding down as public plans are strengthening themselves for the long run.
Administration | April 10th, 2018 Pensions Keep Funded Status Increase for the Year So Far Despite two months in a row of funded status losses, most firms that track pension funding find the average funded...
Compliance | April 4th, 2018 ERISA Advisory Council Offers Recommendations for Simplifying Mandated Disclosures For example, the Council proposes to develop an alternative means of compliance by which the introductory portion of the SPD–referred...
Opinions | March 26th, 2018 Options for Unaffordable Pensions: Out-of-Bankruptcy Distress Terminations A distress termination may be a viable option for financially challenged employers that need pension funding relief but want to...
Compliance | March 14th, 2018 IRS Extends Remedial Amendment Cycle for Pre-Approved DB Plans A plan sponsor using pre-approved plan documents to restate a plan for the plan qualification requirements included on the 2012...
Administration | March 9th, 2018 Increase in Discount Rates Tempered DB Funded Status Losses in February Institutions that track defined benefit (DB) plans’ funded ratios measured increases or decreases in funded status as high as 1%,...
Opinions | March 6th, 2018 DB Q&A: Defined Benefit Plan Mortality Assumptions Marcia Wagner, founder of The Wagner Law Group, answers questions about the IRS’ guidance about mortality tables that apply for...
Compliance | March 6th, 2018 PBGC Issued Proposed Rule on Benefits and Asset Allocations for Terminated Plans The proposed rule would amend PBGC’s benefit payment regulation by replacing the guarantee limitations applicable to substantial owners with a...
Investing | March 5th, 2018 ETFs Offer Benefits for DB Plans Defined benefit (DB) plans can use exchange-traded funds (ETFs) to manage risk and enhance liquidity, among other things.
Administration | March 1st, 2018 Largest DB Plans Lead in Accelerating Pension Funding According to Justin Owens, director, Client Strategy & Research, Russell Investments, while total 2017 contributions were the single largest ever...
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...
Investing | February 21st, 2018 LPL Financial Researchers Weigh In on Managing Interest Rate Risk “The takeaway is critical: it pays to remain patient,” the researchers wrote.
Administration | February 20th, 2018 Segal Group Warns DB Plan Sponsors Not to Stray From Mortality Assumptions Although the latest report from the NCHS show life expectancy at birth declined, mortality rates for the older population continue...
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...
Data and Research | February 5th, 2018 U.S. Retirement Market One of Two Dominated by DC Plans Willis Towers Watson’s Thinking Ahead Institute’s 2018 Global Pension Assets Study also found the U.S. retirement market has a greater...
Investing | February 1st, 2018 Long or Short: DB Plans Grapple With Bond Questions With interest rate uncertainty, when should defined benefit plan sponsors move to long-duration bonds, and can short-duration bonds be the...