Tag: defined benefit plans

A tax court found that the Commissioner of Internal Revenue’s report, which was prepared by an actuary, was in line with actuarial practice in calculating the annual benefit...

The report is being generated by MassMutual’s Defined Benefit actuarial and investment consultants with the goal of helping sponsors maintain an integrated actuarial and investment policy to manage...

The agency says this consultation will assist it and the plan sponsor in exploring whether a waiver of one or more filing obligations is appropriate, identifying potential issues...

A report from Greenwich Associates concludes that a move toward more systematic instrument selection would ultimately enhance fund returns by capturing alpha invisible to the naked eye.

Witnesses for the Joint Select Committee on Solvency of Multiemployer Pension Plans said demographics, failing industries and market returns led to the insolvency of multiemployer pension plans.

A study finds most corporate pensions are winding down, while public defined benefit plans are trying to get stronger—paths that will require some common and some different strategies.

The president and CIO of Ryan Labs describes in detail the mechanics behind the firm’s new defensive bond portfolio strategy—and the way his work continues to be shaped...

The ERISA Advisory Council has provided the DOL with recommendations for design and delivery improvements with respect to the Summary Plan Description, the Annual Funding Notice and the...

The IRS extended the period to adopt an approved plan document to April 30, 2020, from January 31, 2019.  

The amendments to regulations on guaranteed benefits and asset allocation would incorporate statutory changes to the rules for participants with certain ownership interests in a plan sponsor.

“We expect others in the industry will take similar actions,” says Justin Owens, director, Client Strategy & Research, Russell Investments.

According to the researchers, sector diversification and yield curve positioning can help investors during rising-rate periods.

“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.

More than one-quarter of organizations have or are planning or considering increasing 401(k) contributions, Willis Towers Watson finds.