HATFA-14: The series
Projected funding rates for the next several plan years
Because of recent law changes made by the Moving Ahead for Progress in the 21st Century Act and HATFA, pension funding discount rates for plans that use segmented interest rates have been relatively stable for the past several years.
2014 annual funding notice: Changes you need to know
HATFA modified some of the content to be included on the 2014 annual funding notice for single-employer defined benefit plans.
HATFA-14 provides opportunities to reduce 2013 and/or 2014 cash contributions and 2014 PBGC premiums
With the enactment of HATFA come opportunities for plan sponsors to reduce cash contributions and Pension Benefit Guaranty Corporation premiums.
Google+ Hangout: Pension Funding Index (August 2014) and the implications of HATFA
Zorast Wadia discusses the results from the Pension Funding Index and pension smoothing provisions related to HATFA.
Corporate pension funded status drops by $5 billion in July
The July 2014 Pension Funding Index shows that corporate pension funded status dropped by $5 billion.
HATFA requires immediate action on 2013 defined benefit plan valuations
With the passage of HATFA, single-employer and multiemployer defined benefit pension plan sponsors will see temporary reductions in minimum required contributions and may be able to avoid benefit restrictions.
HATFA-14 and discount rates: The latest in “pension smoothing” provisions
HATFA-14 includes an extension of the “pension smoothing” provisions that had been adopted in the Moving Ahead for Progress in the 21st Century Act.
HATFA-14: The series
Projected funding rates for the next several plan years Because of recent law changes made by the Moving Ahead for Progress in the 21st Century Act and HATFA, pension funding discount rates for plans that use segmented interest rates have been relatively stable for the past several years. Read th