Tag: DB plan funding

IRS Updates Mortality Tables for DB Plans

The updated mortality improvement rates and static tables apply for purposes of calculating a defined benefit (DB) plan’s funding target and other items for valuation dates occurring during the 2020 calendar year.

Study Shows Pension Funding Relief Helped DB Plans

When computing defined benefit (DB) plan liabilities for 2015 using unsmoothed corporate bond rates to discount liabilities, roughly 84% of plans had unfunded liabilities, versus 11% for plans using the smoothed bond rates, the Society of Actuaries found.

DB Plans Have a Great Start in 2018

While January was a great month for defined benefit (DB) plan funded status, recent market volatility underscores how important risk management is, says Matt McDaniel, with Mercer.