Tag: DB plans

“It is important for actuaries for all types of pension plans, including those who work with multiemployer and public-sector plans, not to reverse expectations for mortality improvement in...

A study found DB plans that used the smoothed discount rates under current law had a much lower unfunded liability than plans that did not.

According to Willis Towers Watson’s Thinking Ahead Institute’s 2018 Global Pension Assets Study, the institute sees shifts in investment models for retirement plans across the globe.

Mercer suggests key priorities for DB plan sponsors for 2018.

However, the agency says it is uncommon for it to assess information penalties.

DB plan sponsors may want to make a voluntary contribution to their plans in 2018 to claim a deduction at their former, higher tax rate, according to Michael...

DB plan sponsor clients may want to consider a strategy to reduce PBGC variable-rate premiums.

A final rule opens the current program to terminated DC plans and small professional service defined benefit plans.

The new table is for single-employer pension plans undergoing distress or involuntary termination with valuation dates falling in 2018.

The IRS notice also includes a modified unisex version of the mortality tables for use in determining minimum present value for distributions with annuity starting dates that occur...

Cerulli posits that LDI, when implemented effectively, can be “the ultimate custom solution.”

A federal district court denied a DB plan sponsor's attempt to pass liability for improper plan termination to its plan provider.

According to Cambridge Associates, DB plan fiduciaries should coordinate across four “levers” that can help improve funded status and mitigate negative impacts of under-funding on corporate financials.

The agency has requested that the OMB continue to allow it to do so.