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The Impact of Inordinately Low 30-Year Treasury Rates on Defined Benefit Plans (PDF)
American Academy of Actuaries Link to more items from this source
July 12, 2001

"Public Statement" issued July 11, 2001. "The Pension Practice Council of the American Academy of Actuaries asserts that the inordinately low 30-year Treasury rates distort the contribution requirements for the proper funding of defined benefit pension plans, create added liabilities when lump sum distributions are provided to participants, and unnecessarily increase the PBGC premiums for plans that are adequately funded."  MORE >>

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