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So You've Frozen Your DB Plan -- Now What? (Part 4)
The Principal Blog Link to more items from this source
Oct. 23, 2013

"A best practice when determining an asset allocation strategy is to have an asset liability modeling (ALM) study prepared. In an ALM study, a DB plan's assets and liabilities are modeled to help evaluate the effect of various asset allocations on a termination strategy.... [T]ermination may take years to complete, so monitoring progress is critical. A change in the markets may necessitate either a change in strategy or a change in the termination timetable, or possibly both."

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