Tag: DB plans

The table is needed to compute the value of early retirement benefits and, thus, the total value of benefits under a plan.

An increase in liability values was offset by an increase in asset values.

Willis Towers Watson offers investment considerations for sponsors of defined benefit plans.

A new Accounting Standards Board Standard of Practice requires actuaries to identify risks that, in the actuary’s professional judgment, may reasonably be anticipated to significantly affect the defined...

According to Brian Donohue, with October Three Consulting, the master strategy to get to full-funding-but-no-surplus on termination is to reduce plan risk by gradually changing the plan’s asset...

Amendments in the update are effective for fiscal years ending after December 15, 2020, for public business entities and for fiscal years ending after December 15, 2021, for...

The agency says the additional information is needed to help it determine a defined benefit (DB) plan sponsor’s ability to continue to maintain its DB plan.

DB plan sponsors are using a variety of strategies to manage increasing PBGC premiums, including accelerating funding and implementing pension risk transfer strategies.

MassMutual has issued a white paper outlining all considerations for defined benefit plan sponsors considering a pension risk transfer.

The 6th Circuit said a district court rejected case law when it reasoned that the cases relied on by the Pension Benefit Guaranty Corporation (PBGC) arose under the...

Contributing more than the minimum required for 2017 by the September 15 deadline will result in a higher deduction for plan sponsors, and continuing to accelerate funding in...

The company will offer a lump-sum distribution window to certain participants and transfer certain retiree assets to a group annuity.

Vanguard research questions whether the risk-matching precision of SMAs is worth the cost and complexity.

Companies that estimate funded status for defined benefit (DB) plans say this is due to equity returns, as interest rates remained relatively flat.

Second quarter rebounded slightly from last quarter, which posted negative median returns for all plans for the first time in nearly three years, according to Wilshire TUCS.

Northern Trust Asset Management offers four considerations for setting DB plan investment strategy.

Mercer suggests pension sponsors should now focus on the shakeout that lies ahead, with the potential bifurcation between liabilities sold to insurers and the hard stuff kept on...

The legislation helps protect defendants who settle lawsuits from claims from co-defendants.

According to the compliant, the defined benefit (DB) plan was required to adhere to Employee Retirement Income Security Act (ERISA) funding rules.