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Pension Plan Funded Status Rises Due to Liability Decreases in Q2 2015 (PDF)
Sibson Consulting Link to more items from this source
Aug. 3, 2015

"During the second quarter of 2015 (Q2 2015), the funded status of the model pension plan examined in each issue of [the linked publication] increased by 8 percentage points: from 79 percent to 87 percent. This increase was the result of a 10 percent liability decrease and flat investment performance during the quarter.... The increase in the yield-curve level during Q2 2015 resulted in an increase in the effective interest rate and, consequently, a decrease in the model pension plan's liability of about 10 percent."

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