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Largest Corporate DB Plan Sponsors Make Subtle Shifts in Strategy as Funded Status Stagnates (PDF)
Russell Investments
Mar. 16, 2016
"In 2015, plan sponsor contributions were down more than 50% since 2013, with many sponsors taking full advantage of funding relief measures despite average funded status below 80%. Portfolio assets allocated to fixed income (mostly LDI) now exceed 40%, on average -- an increase from 33% in 2010. Three of the 20 plan sponsors allocated more than 55% to LDI. Better than half of the members of this group have adopted an alternative approach to calculating pension cost, via either the 'marked-to-market' or 'full yield curve' approach."
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