"When interest rates were near historic lows during 2019 and 2020, many plan sponsors changed their methodology for calculating these premiums to reduce their tax obligation to the federal government. Although it appeared like a good idea at the time, that decision is now resulting in adverse consequences for many.... [P]lans of most types, sizes, and funded status using the Alternative Method premium calculation can potentially reduce their PBGC premiums and simplify the pension risk management process ... [by] using the Full Yield Curve approach to calculate their discount rate."  MORE >>