PBGC Issues Premium Filing Instructions for 2017
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.
Tag: Defined benefit
DB Plan Sponsors Need to Prepare for Lack of Funding Relief
Funding relief for defined benefit plans is currently scheduled to end in 2020, and plan sponsors could face a spike in contributions.
Equity and Bond Ownership Rises Among Middle Class
A wide-ranging economic analysis suggests the top 1% continues to earn vastly more in the markets than the average U.S. citizen; but the middle class is gaining ground...
Pension Income Remains Crucial for Today's Retirees
An ICI analysis suggests the share of retirees with private-sector pension income nearly doubled between 1975 and 2015.
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Working With Professional Services Firms
Executives’ objectives outplay those of the rank and file
'Church Plan' Cases to Be Heard by Supreme Court
The cases for which petitions for writs of certiorari were granted include Dignity Health v. Rollins, Saint Peter’s Healthcare System v. Kaplan and Advocate Health Care Network v....
Investment Action Considerations for DB Plan Sponsors
Advisers can use suggestions from Willis Towers Watson to engage DB clients in thinking about investment actions in 2017.
Proposed DB Plan Regulations Address Changes Made by the PPA
Proposed rules by the IRS would amend the current final regulations under section 417(e) of the Internal Revenue Code regarding the minimum present value requirements of section 417(e)(3)...
PBGC Issues New Table for Determining Expected Retirement Ages
The table is for use by pension plans undergoing distress or involuntary termination with valuation dates falling in 2017.
Closed DB Plan Nondiscrimination Issues Focus of Bipartisan Bill
A bipartisan piece of legislation with backing in the House and Senate seeks to protect long-term participants in closed and frozen pensions.
Longevity Risk Threatens Pension Funding
PGIM offers suggestions for helping pension plan sponsors manage longevity risk.
Portfolio Allocation Choices Help Institutional Investors Boost Returns
“The median return of the three plan types varied slightly, but the way each achieved its strong positive return was distinctive,” says Amy Garrigues with Northern Trust.
FASB Considering Change to Pension Cost Reporting
The board says stakeholders have stated that the current presentation requirement has less value and requires users to incur greater costs in analyzing financial statements.
IRS Considering Changes to Interest Crediting Rules for Certain PEPs
The agency is considering amendments to hybrid plan rules to address implicit interest pension equity plans.
Educational Resources Offered to Retirement Plan Sponsors by IRS
The agency announced the availability of “Issue Snapshots” about tax-related issues for retirement plan practitioners.
Interest Rate Trends Inform LDI Approach
Interest rates saw their biggest jump in the year in October, producing losses of 1% to 2% on bond portfolios.
Will Retirement Plan Assets Decrease?
While a report from the DOL shows increases in employers adopting both DB and DC plans and assets growing, it also indicates retirement plans are paying out more...
IRS Announces 2017 Limitations for Retirement Plans
The deferral limit for defined contribution plan participants remains unchanged at $18,000.