Tag: actuarial assumptions

Decline in Assumed Returns Increased Public Pension Plan Costs

Researchers found a decline in assumed rates of return due to lower assumed inflation combined with a change in asset allocations, resulting in a higher expected real return, has increased costs for public pensions, but the increase is much smaller than if the decline in the assumed return was due to a lower assumed real return.

IRS Issues Final Regulations About Mortality Tables

In a statement, ERIC said it is pleased the agency took into account its request for flexibility for DB plan sponsors to potentially delay for one year the use of the new mortality tables for purposes of satisfying minimum funding standards.