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Pension Discount Rates: September 2013 Preview
Van Iwaarden Associates Link to more items from this source
Sept. 11, 2013

"After several years of painfully-low pension discount rates, we've seen a modest rebound in 2013.... [P]ension accounting discount rates are up by about 80 basis points so far this year.... Add in strong year-to-date equity returns, and we may finally see a reduction in unfunded pension balance sheet liability for fiscal year-end 2013.... Rates have increased at all points along the spectrum since 12/31/2012."

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