Defined benefit plans

• Pension Funding Index September 2018

  By Charles J. Clark, Zorast Wadia | 12 September 2018

  In August, the funded status of the 100 largest corporate defined benefit pension plans fell by $3 billion as measured by the Milliman 100 Pension Funding Index.

• Co-sourced to outsourced: Is now the time?

  By Julie Sinke | 13 August 2018

  As insourcing has become less common, plan sponsors are turning to outside vendors to co-source and outsource the administration.

• Public Pension Funding Index, 2nd Quarter 2018

  By Rebecca A. Sielman | 06 August 2018

  Another quarter of below benchmark asset performance has caused a $23 billion setback in the estimated funded status of the 100 largest U.S. public pension plans as measured by the Milliman 100 Public Pension Funding Index.

• De-risking: Options available to reduce your pension plan footprint

  By Zorast Wadia | 16 July 2018

  Milliman works with a client to prepare a strategic and practical strategy to assist their offices with de-risking their defined benefit pension plan.

• Monthly Benefit News and Developments, July 2018

  By Milliman Employee Benefits Research Group | 11 July 2018

  Monthly benefits news and developments in the United States.

• Pension Funding Index July 2018

  By Charles J. Clark, Zorast Wadia | 09 July 2018

  In June, the funded status of the 100 largest corporate defined benefit pension plans increased by $23 billion as measured by the Milliman 100 Pension Funding Index.

• 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.

See More Articles