Compliance | April 4th, 2018 ERISA Advisory Council Offers Recommendations for Simplifying Mandated Disclosures For example, the Council proposes to develop an alternative means of compliance by which the introductory portion of the SPD–referred...
Opinions | March 26th, 2018 Options for Unaffordable Pensions: Out-of-Bankruptcy Distress Terminations A distress termination may be a viable option for financially challenged employers that need pension funding relief but want to...
Compliance | March 14th, 2018 IRS Extends Remedial Amendment Cycle for Pre-Approved DB Plans A plan sponsor using pre-approved plan documents to restate a plan for the plan qualification requirements included on the 2012...
Administration | March 9th, 2018 Increase in Discount Rates Tempered DB Funded Status Losses in February Institutions that track defined benefit (DB) plans’ funded ratios measured increases or decreases in funded status as high as 1%,...
Opinions | March 6th, 2018 DB Q&A: Defined Benefit Plan Mortality Assumptions Marcia Wagner, founder of The Wagner Law Group, answers questions about the IRS’ guidance about mortality tables that apply for...
Compliance | March 6th, 2018 PBGC Issued Proposed Rule on Benefits and Asset Allocations for Terminated Plans The proposed rule would amend PBGC’s benefit payment regulation by replacing the guarantee limitations applicable to substantial owners with a...
Investing | March 5th, 2018 ETFs Offer Benefits for DB Plans Defined benefit (DB) plans can use exchange-traded funds (ETFs) to manage risk and enhance liquidity, among other things.
Administration | March 1st, 2018 Largest DB Plans Lead in Accelerating Pension Funding According to Justin Owens, director, Client Strategy & Research, Russell Investments, while total 2017 contributions were the single largest ever...
Administration | February 26th, 2018 Future Still Offers Incentives for Accelerating Pension Funding DB plan sponsors were already accelerating funding to their plans before tax reform gave them a greater incentive to do...
Investing | February 21st, 2018 LPL Financial Researchers Weigh In on Managing Interest Rate Risk “The takeaway is critical: it pays to remain patient,” the researchers wrote.
Administration | February 20th, 2018 Segal Group Warns DB Plan Sponsors Not to Stray From Mortality Assumptions Although the latest report from the NCHS show life expectancy at birth declined, mortality rates for the older population continue...
Data and Research | February 9th, 2018 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...
Administration | February 8th, 2018 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...
Data and Research | February 5th, 2018 U.S. Retirement Market One of Two Dominated by DC Plans Willis Towers Watson’s Thinking Ahead Institute’s 2018 Global Pension Assets Study also found the U.S. retirement market has a greater...
Investing | February 1st, 2018 Long or Short: DB Plans Grapple With Bond Questions With interest rate uncertainty, when should defined benefit plan sponsors move to long-duration bonds, and can short-duration bonds be the...
Administration | January 31st, 2018 Tax Reform Makes Pension Pre-Funding More Compelling Mercer offers its list of key priorities for defined benefit (DB) plan sponsors for 2018.
Data and Research | January 26th, 2018 Employers Considering Enhancing Benefits Due to Tax Reform The most common benefit changes organizations have made or are planning or considering include expanding personal financial planning, increasing 401(k)...
Compliance | January 12th, 2018 PBGC Adjusts Penalties for Failure to Provide Information The agency is required to adjust these amounts annually for inflation, but the agency says its goal is to encourage...
Administration | January 10th, 2018 Markets Push Pension Funded Status Higher in 2017 Most firms that track DB plan funded status estimated between 1% to 3% improvement for the year.
Administration | January 8th, 2018 Tax Reform Fuels DB Plan Accelerated Funding Michael A. Moran, with GSAM, says the firm expects voluntary contribution activity to continue into 2018, as defined benefit plan...