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Benefits in the News > By Subject >

Actuarial - funding of pensions


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Service Cost and Interest Cost for Retirement Plans
Asset Purchasers May Acquire Multiemployer Plan Withdrawal Liability as 'Successors'
Moody's Says Use of Older IRS Mortality Tables May Save DB Plan Sponsors $18 Billion Next Year
Markets' Wild Moves Make Public Pension Funds Vulnerable
[Guidance Overview] IRS Issues Guidance on Participant Voting Requirement for Benefit Suspensions under MPRA
Equity Market Turmoil Pushes Corporate Pension Funding Levels Down in August
Pension Finance Update, August 2015
Tables Provide Summary of Multiemployer Actuarial Certifications Received by IRS (PDF)
[Official Guidance] Text of IRS Temporary Regs: Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA
EPCU Interim Report: Multiemployer Actuarial Certification Projects
San Bernardino Pension Shift to Save $2.7 Million
[Official Guidance] Text of IRS Notice 2015-58: Application of the Cooperative and Small Employer Charity Pension Flexibility Act (PDF)
2015 Global Survey of Accounting Assumptions for Defined Benefit Plans
Impacts of Recent Market Volatility on DB Plan Funding (PDF)
Buyer Beware! Multiemployer Pension Plan Successor Liability Following an Asset Sale
Funding Impact of Changes in Interest Rate and Mortality Assumptions
Second Quarter 2015 Pension Buy-Outs Set Sales Records
California Governor's Aides Urge CalPERS to Speed Up Rate Hike
2016 Mortality Tables Published by IRS
2015 National Cash Balance Research Report (PDF)
How Changes in Interest Rate and Mortality Assumptions May Impact Plan Sponsor Financial Statements
Managing a Frozen Pension Plan
[Opinion] Pension Rights Center Comments to IRS on Rules for Retiree Benefit Cuts in Financially Troubled Multiemployer Pension Plans (PDF)
[Opinion] American Benefits Council Letter to IRS on Adoption of New Mortality Tables (PDF)
[Opinion] Statement of the Pension Rights Center Before the ERISA Advisory Council on Model Notices and Disclosures for Pension Risk Transfers (PDF)
One More Year Until New Mortality Tables Are in Place
Alternatives for Pension Cost Recognition: Issues and Implications (PDF)
Obligation-Based Asset Allocation for Public Pension Plans
Stress Metrics for Multiemployer Plans (PDF)
[Official Guidance] Text of PBGC Monthly Interest Rate Update for September 2015
Pension Indicator Update for July 2015
Global Pension Finance Watch: Rate Increases Drive Positive Results in Second Quarter
[Official Guidance] Text of IRS Notice 2015-55: Weighted Average Interest Rates, Yield Curves, and Segment Rate Applicable for August 2015 (PDF)
Seventh Circuit Makes It Easier to Tag an Asset Purchaser with Seller's ERISA Multiemployer Pension Plan Withdrawal Liability
Corporate Pension Funded Status Drops by $16 Billion in July (PDF)
S&P 1500 Pension Funded Status Drops in July
After a Few Years Afloat, Public Pension Plans Start Sinking Again
[Official Guidance] Text of Corrections to IRS Proposed Regs on Suspension of Benefits under the Multiemployer Pension Reform Act
U.S. Public Pensions Earn 3.4% for Worst Showing Since 2012
California Pension Initiative Has Significant Savings, Costs
Pension Finance Update, July 2015
Firefighters Union Wants to Vacate Pension Deal in Providence, Rhode Island
Pension Plan Funded Status Rises Due to Liability Decreases in Q2 2015 (PDF)
What If We Live in a Low-Return World? Implications for Pension Funds
Fodder for Both Sides in Nonpartisan Review of California Pension Reform Measure
Use of Excess DB Plan Assets for Retiree Healthcare Extended to 2025
[Official Guidance] Text of IRS Notice 2015-53: Updated Static Mortality Tables for DB Pension Plans for 2016 (PDF)
Text of Ninth Circuit Opinion: Unpaid Company Contributions to Multiemployer Plan Were Dischargeable in Personal Bankruptcy of Company Owner (PDF)
Pension Plan Funded Status Rises Due to Liability Decreases in Q2 2015 (PDF)
[Official Guidance] Text of PBGC Form 10 Instructions: Post-Event Notice of Reportable Events (PDF)
[Opinion] Is CalPERS California Dreamin'?
[Guidance Overview] PBGC Issues Proposed Regs Increasing Number of Employers Subject to Section 4010 Reporting
Multiemployer Pension Plans: Withdrawal Liability Is Mounting
2014 Annual Survey of Public Pensions
Multiemployer Pension Plans: A Primer and Analysis of Policy Options (PDF)
How Big Is Longevity Risk? (PDF)
Moody's Says Pension Liabilities Increasing for Majority of Largest Local Governments
New Jersey Pension Funds Try New Legal Tack in Pension Battle
[Guidance Overview] PBGC Proposes Changes to Annual Financial Reporting (PDF)
New Jersey Pension Fund Seeks Billions in Damages from State

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