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Stepping through the spot rate, alternative pension expense calculation08 September 2016 - By Chris Jasperson - Article

The spot rate approach for calculating pension expense is a favorite among plan sponsors.

Pension risk perspective: Borrowing money to reduce PBGC premiums14 January 2016 - By Chris Jasperson - Article

This article discusses plan sponsors borrowing money to fully fund their pension plans, thereby eliminating certain Pension Benefit Guaranty Corporation (PBGC) premiums.

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