"99 percent of plan sponsors decreased their discount rates last year to a level that is unlikely to be reversed in 2015, due to the small change in yield curves through Nov. 30.... In looking at year-end 2014 [return on asset (ROA)] assumptions, most (62 percent) of plan sponsors had ROAs between 7.00 percent and 8.25 percent, as with year-end 2013. More than 90 percent of the plan sponsors had ROAs between 5.52 percent and 8.25 percent, which is the same range as last year."