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Indonesia: Quarterly update on discount rates as at 31 March 2018
By Halim Gunawan, Mark Whatley | 13 June 2018
This quarterly update provides insight on the discount rate, one of the key assumptions for valuing long-term employee benefit liabilities.
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Pension and OPEB underfunded status after Michigan PA 202
By Timothy J. Herman, Jack Chmielewski | 29 May 2018
This paper aims to help stakeholders of Michigan’s many local government pension and other post-employment benefit programs develop informed expectations around the range of outcomes that could result from the state treasurer’s decisions about actuarial assumptions as they relate to the Protecting Local Government Retirement and Benefits Act.
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How to help customers make choices today that will benefit them tomorrow
By Jeff Gebler | 24 May 2018
When members are able to see their future selves in vivid and realistic detail, they are more willing to make choices today that may benefit them in years to come.
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GASB 74/75: Impact on small government employers
By Joanne E. Fontana | 21 May 2018
This article reviews the Alternative Measurement Method, which is used by small government employers in lieu of an actuarial valuation, and discusses the important changes relevant to small government employers as GASB 74/75 takes effect.
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Pension Funding Index May 2018
By Charles J. Clark, Zorast Wadia | 18 May 2018
In April, the funded status of the 100 largest corporate defined benefit pension plans increased by $20 billion as measured by the Milliman 100 Pension Funding Index.
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GASB 74/75: OPEB Expense and Balance Sheet Items
By Rebecca Ross | 17 May 2018
This article in the Governmental Accounting Standards Board Statement 74 and 75 miniseries discusses Other Postemployment Benefit expenses and balance sheet items.
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Public Pension Funding Index, 1st quarter 2018
By Rebecca A. Sielman | 14 May 2018
A sharp increase in volatility for equity markets caused a $93 billion setback in the estimated funding status of the 100 largest U.S. public pension plans as measured by the Milliman 100 Public Pension Funding Index.
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Correcting plan errors
By Mary Hart | 11 May 2018
Plan administration errors, or failures, can have serious consequences, including disqualification.
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DB administration: Calculation support for small plan
By Deepak Jain | 09 May 2018
Milliman helps a sponsor of a 2000-participant defined benefit plan with plan administration.
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Multiemployer Pension Funding Study: Spring 2018
By Kevin M. Campe, Rex Barker, Robert A. Behar, Timothy L. Connor, Nina M. Lantz, Joel E. Stewart | 08 May 2018
The Spring 2018 Multiemployer Pension Funding Study reports on the estimated funding status of all U.S. multiemployer plans as of December 31, 2017.
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A case study: Successfully communicating a new culture, harmonized benefits after a merger
By Cheryl Frost | 08 May 2018
Two family-owned beverage companies merge, and Milliman assists with harmonization of benefits plans and carriers.
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Monthly Benefit News and Developments, May 2018
By Milliman Employee Benefits Research Group | 04 May 2018
Monthly benefits news and developments in the United States.
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Case study: Boosting engagement with personalized total rewards statements
By Sharon Stocker | 30 April 2018
A Milliman client looks to enhance employees’ level of understanding and engagement in its overall total awards program.
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2018 Corporate Pension Funding Study
By Zorast Wadia, Alan H. Perry, Charles J. Clark | 18 April 2018
During 2017, the private single-employer defined benefit plans of the Milliman 100 companies made significant funding improvements.
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Providing adequate retirement income for employees through cash balance plans
By John B. Wukitsch, Neil Hagin | 17 April 2018
Milliman helps a regional financial services employer design a retirement program that would better meet its future needs.
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Market commentary, 1st Quarter 2018
13 April 2018
Markets showed signs of volatility as investors feared an uptick in both global protectionism and inflation expectations.
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Monthly Benefit News and Developments, April 2018
By Milliman Employee Benefits Research Group | 06 April 2018
Monthly benefits news and developments in the United States.
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Health and Group Benefits News and Developments, March 2018
By Marcella Giorgou, Heidi tenBroek, Stephanie Peterson | 03 April 2018
Health and group benefits news and developments in the United States.
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Tax reform offers incentive for companies to accelerate pension contributions
By Milliman Employee Benefits Research Group | 23 March 2018
CAB 18-2: Although the Tax Cuts and Jobs Act contained no provisions directly affecting defined benefit plan funding or maximum deductibility, its corporate-rate reduction produces an incentive for pension plan sponsors to accelerate their contributions, thereby maximizing the tax effectiveness of the deductions for the 2017 plan year.
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Bitcoin: Should plan sponsors consider it for retirement plans?
By Charles Hodge | 09 March 2018
Is bitcoin an appropriate investment vehicle for retirement plan sponsors?