-
To quote Section 409A: An NDCP by any other name is still an NDCP
By Dominick Pizzano | 04 November 2019
This article highlights points to consider when conducting a Section 409A “to be or not to be” determination process.
-
Health and Group Benefits News and Developments, October 2019
By Andrew Timcheck, Cory Gusland, Mike Gaal, Dan Freeman, Jennifer Janvrin | 29 October 2019
Health and group benefits news and developments in the United States.
-
Multiemployer Pension Funding Study: Fall 2019
By Timothy L. Connor, Rex Barker, Kevin M. Campe, Stuart Kliternick, Nina M. Lantz, Ladd E. Preppernau, Joel E. Stewart | 17 October 2019
The Fall 2019 Multiemployer Pension Funding Study updates the estimated funded status of U.S. multiemployer plans as of June 30, 2019, showing the change in funding levels from December 31, 2018.
-
Monthly Benefit News and Developments, October 2019
By Milliman Employee Benefits Research Group | 09 October 2019
Monthly benefits news and developments in the United States.
-
Market commentary, 3rd Quarter 2019
09 October 2019
Markets were mixed for the quarter as investors digested potential risks and opportunities in the market.
-
The evolution of the discount rates for measuring employee benefit obligations under Indian and International Accounting Standards - 30 September 2019
By Heerak Basu, Patrika Bansal | 08 October 2019
This briefing note analyses the evolution of the discount rate for measuring employee benefit obligations under AS15(R), AS19 and IAS19.
-
Pension Funding Index October 2019
By Charles J. Clark, Zorast Wadia | 07 October 2019
In September, the funded status of the 100 largest corporate defined benefit pension plans rose by $38 billion as measured by the Milliman 100 Pension Funding Index.
-
What can plan sponsors do with plummeting interest rates?
By William Strange, Arthur Rains-McNally | 04 October 2019
This article presents perspectives on the challenges of the current interest rate environment.
-
Multiemployer Alert: Segal Blend method still in question for withdrawal liability
24 September 2019
The Segal Blend method of determining withdrawal liabilities in multiemployer pension plans was ruled improper in a recent case with the New York Times but it has been upheld in others, leaving the issue open for future challenges.
-
Designing benefits packages that attract and retain employees
By Ellen Harrington, Valerie S. Verrecchio | 30 August 2019
In today’s tight labor market, companies need to look beyond salary in order to attract and retain employees.
-
Navigating two decades of funded status
By Zorast Wadia | 26 August 2019
This paper examines the sources of funded status volatility seen over the past two decades and discusses how plan sponsors of defined benefit pension plans have adapted.
-
Cash flow duration of actuarial liabilities: What is duration and what can it tell us about actuarial liabilities?
By Reid Earnhardt | 20 August 2019
This article discusses how cash flows and present value are used to calculate duration.
-
Millennials and retirement: What do employers need to know?
By Casey B. Baldwin, Craig Glyde, Sarah Murray | 15 August 2019
Employers may benefit from learning more about Millennials’ changing relationship with retirement planning.
-
Multiemployer Alert: PBGC multiemployer program continues on a path toward insolvency
09 August 2019
The projections report for fiscal year (FY) 2018.has been released by the Pension Benefit Guaranty Corporation (PBGC), with three key takeaways for plan sponsors.
-
Pension Funding Index August 2019
By Charles J. Clark, Zorast Wadia | 08 August 2019
In July, the funded status of the 100 largest corporate defined benefit plans decreased by $11 billion as measured by the Milliman 100 Pension Funding Index.
-
Monthly Benefit News and Developments, August 2019
By Milliman Employee Benefits Research Group | 08 August 2019
Monthly benefits news and developments in the United States.
-
Why the divide between investment objectives and member outcomes leaves a sour taste
By Jeff Gebler | 07 August 2019
Australians face a conundrum when it comes to their superannuation.
-
Seven trends in compensation
By Larry P. Daniels, Lauren S. Busey | 01 August 2019
Creating competitive compensation packages that ensure employee satisfaction must reach beyond pay to more comprehensive views of what workers want from their companies and jobs.
-
Bridging the Gap Between Fiduciary Advice and Annuity Usage
By Michelle Richter | 30 July 2019
Holistic tools are sorely needed to give fiduciary advisers a bridge between “investment-oriented” retirement income generation and annuity-oriented approaches to retirement income.
-
Multiemployer Review: IRS expands determination letter program for retirement plans
By Carrie Vaughn | 30 July 2019
The determination letter program for certain retirement plans, previously restricted in 2017, will be expanded on September 1, 2019.