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How Will the New RP-2014 Mortality Tables Affect My DB Plan? (PDF)
Russell Investments 
Mar. 6, 2014
"Updating to the new mortality tables will raise the assumed lifetime of plan participants, which will in turn increase a DB plan's total expected benefit payments and lengthen the plan's time horizon. Sponsors should be aware that this change will likely have the following knock-on effects: [1] Higher contribution requirements; [2] Lower balance sheet funded status; [3] Pricier lump-sum payouts; [4] Higher PBGC variable rate premium."
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