- Pension Funding Index June 2018
By Charles J. Clark, Zorast Wadia | 14 June 2018
In May, the funded status of the 100 largest corporate defined benefit pension plans worsened by $2 billion as measured by the Milliman 100 Pension Funding Index.
- 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.
- 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.
- 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.
- 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.
- 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.
- Correcting plan errors
By Mary Hart | 11 May 2018
Plan administration errors, or failures, can have serious consequences, including disqualification.
- 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.
- 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.
- 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.