Defined benefit plans

• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

• Multiemployer Alert: U.S. House of Representatives Passes Multiemployer Pension Legislation

  29 July 2019

  The Rehabilitation for Multiemployer Pensions Act is intended to provide assistance to financially distressed multiemployer pension plans.

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