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DB Plan Funding Strategies: Is the Flexibility Worth the Risk?
Theresa Roy, via BenefitsPro; free registration required Link to more items from this source
[Opinion]
Feb. 2, 2022

"The higher upside potential from re-risking comes at the cost of balance sheet volatility and potential for higher PBGC premiums.... If these risks are beyond the sponsor's tolerance, LDI may provide a more prudent and measured path forward so as not to put recent funded status gains in danger."

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