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Case Studies: Considerations for Unfreezing Defined Benefit Plans to Drive Business Value
Milliman Link to more items from this source
Oct. 7, 2022

"[T]he environment has come full circle in such a way that unfreezing DB plans and using their surplus funding now makes sense in many cases.... DB plans can serve as a way for employers to reduce cash outlays, manage their workforces, and differentiate their companies in a tight labor market. Here are specific case studies where plan sponsors worked with Milliman consultants to reopen their DB plans in ways that were advantageous to their business."

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