Tag: Defined benefit

The document is titled, Does a Borrow-to-Fund and De-Risk Strategy Still Make Sense?

Across both DB and DC plans, retirement assets total $19.1 trillion, according to data from a Federal Reserve report on total retirement asset holdings and flows.

A new survey report from S&P Global Ratings examining the pension plans of the 15 largest U.S. cities “reveals some common trends and key factors related to net...

Employers are clearly still committed to moving risk off of their balance sheets by pursuing single-premium pension buyouts. 

In the last few years, real-estate exposure has been gaining traction in the DC space; however, its potential for key benefits also poses several challenges.

Defining exactly what it means to be “satisfied” with retirement is a difficult matter, complicating the effort to assess the real impact of the global shift from DB...

The plaintiff argues she was improperly fired to prevent her from fully vesting in pension and retirees healthcare benefits. 

A revenue ruling reveals compensation tables for use in determining contributions to defined benefit plans as well as the taxable wage based used in permitted disparity contribution formulas...

The updated procedures on determination letter requests comes after the IRS essentially ended its determination letter program.

Custom yield curves help DB plan sponsors determine an appropriate discount rate to measure liabilities for their pension and other post-retirement benefit obligations, the firm says.

A federal court judge has denied a motion to dismiss, allowing the case to move forward.

The idea of taking PBGC premiums “off budget” is nothing new, but the project is supported by a laundry list of retirement plan providers and their trade group...

The agency has adjusted for inflation penalties for certain reporting failures.

“If there were any doubt about the best interpretation of the church-plan definition, it would be resolved by the position adopted and consistently applied by the IRS, DOL,...

Release 10.0 combines insights about plans’ operational challenges with highlights from the current and four previous years of plan data. 

On an updated web page, the agency lists transactions, events, or trends that may be of concern.

“If interest rates continue to climb, the funded ratio could make some major gains,” says Zorast Wadia, at Milliman.

The company offers an article with a checklist for plan sponsors to use.

The Pension Benefit Guaranty Corporation has released updated instructions on filing premiums required by sections 4006 and 4007 of ERISA during the 2017 plan year.