- Pension Funding Index June 2019
By Charles J. Clark, Zorast Wadia | 12 June 2019
In May, the funded status of the 100 largest corporate defined benefit pension plans decreased by $65 billion as measured by the Milliman 100 Pension Funding Index.
- Public Pension Funding Index, 1st Quarter 2019
By Rebecca A. Sielman | 28 May 2019
The estimated funded status of the 100 largest U.S. public pension plans jumped from 67.2% at the end of December 2018 to 71% at the end of March 2019 as measured by the Milliman 100 Public Pension Funding Index.
- PBGC final rule on Plan Sponsor’s Duties for Terminated and Insolvent Multiemployer Plans
By Yutaro Seki, Michael A. Sudduth | 24 May 2019
The Pension Benefit Guaranty Corporation’s final rule issued on May 2 addresses reporting and disclosure requirements for plan sponsors of certain terminated and/or insolvent multiemployer pension plans.
- Multiemployer Pension Funding Study: Spring 2019
By Ladd E. Preppernau, Rex Barker, Kevin M. Campe, Timothy L. Connor, Stuart Kliternick, Nina M. Lantz, Joel E. Stewart | 21 May 2019
The Spring 2019 Multiemployer Pension Funding Study reports on the estimated funding status of all U.S. multiemployer plans as of December 31, 2018.
- Pension Funding Index May 2019
By Charles J. Clark, Zorast Wadia | 09 May 2019
In April, the funded status of the 100 largest corporate defined benefit pension plans increased by $29 billion as measured by the Milliman 100 Pension Funding Index.
- Is your pension plan ready to terminate?
By William Strange | 07 May 2019
For plan sponsors that have resolved to terminate their plans, they typically turn their attention to two important factors: financial and operational readiness.
- The spot rate method, lump sums, and potential audit requirements
By Aeron Riordon | 17 April 2019
Use of the spot-rate method in developing pension cost is a practice which is increasingly being used.
- 2019 Corporate Pension Funding Study
By Zorast Wadia, Alan H. Perry, Charles J. Clark | 16 April 2019
Despite investment losses of 2.8%-- the worst asset performance since 2008—the private single-employer defined benefit plans of the Milliman 100 companies continued to make funding improvements in 2018.
- The Withdrawal Delay Cohort under VM-21/AG-43: The case for random sampling
By Benjamin Buttin, Matthias Kullowatz, Zi Xiang Low, Zohair Motiwalla | 25 March 2019
The VM-21 Standard Projection is essentially a complete overhaul of the existing Actuarial Guideline 43 Standard Scenario framework.
- Pension Funding Index March 2019
By Charles J. Clark, Zorast Wadia | 11 March 2019
In February, the funded status of the 100 largest corporate defined benefit pension plans improved by $20 billion as measured by the Milliman 100 Pension Funding Index.