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Retirement & Benefits Solutions

Pensions

Overview

Milliman pension solutions 

Defined benefit consulting

Defined benefit consulting

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Review the latest study on the funding levels of corporate pension plans.

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Insight

Milliman pensions insight

Article

Reopening a frozen defined benefit plan: A strategic use of surplus and prefunding balance

Plan sponsors with a surplus and credit balance in a frozen defined benefit plan may have an opportunity to reduce ongoing defined contribution plan costs.

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Year-end compliance review for single-employer defined benefit and defined contribution retirement plans

We highlight key amendments and administrative items that single employers with DB and DC plans should address before the end of 2026.

Article

What professional service firms should know about PBGC’s new Coverage Assessment Program for defined benefit plans

We discuss why the PBGC’s new Coverage Assessment Program is especially important for professional service firms, which often operate under unique rules.

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Article

What should an overfunded corporate pension plan do with its surplus assets?

With the majority of large corporate DB plans in surplus territory, we discuss strategies for preserving that surplus and deploying excess funds.

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Article

Understanding pension gain/loss: Questions trustees and plan sponsors should be asking

This primer on pension gains and losses helps plan trustees and sponsors know what questions to ask their actuaries.

White Paper

2026 Corporate Pension Funding Study

Strong investment gains fueled a second consecutive year of surplus funding for the 100 largest U.S. corporate pension plans.

Article

Aligning asset allocation to pension plan goals: 4 considerations for defined benefit plan sponsors

A defined benefit pension plan is an employer-sponsored benefit that provides lifetime income for plan participants in retirement.

Benefits alert

How the U.S. Postal Service postmark rule impacts retirement plan compliance

We detail how new USPS postmark rules affect compliance for defined benefit and defined contribution retirement plans.

Article

Is it time to terminate your corporate pension plan?

Considerations and next steps for plan sponsors thinking of de-risking a defined benefit plan

Article

Dear Actuary: How will interest rate volatility affect my company’s pension plan?

We discuss five proactive strategies defined benefit plans can use to help protect themselves from interest rate volatility.

Podcast

Critical Point Episode 24: What the CARES Act means for retirement plans

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Related products

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Pension modeling & analytics

FutureCost

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Insurance risk assessment
Insurance risk assessment

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Multinational accounting disclosure management
Multinational accounting disclosure management

Milliman Account

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Pension plan management
Pension plan management

Milliman Daily Pension Tracker

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Pension funding and FAS reporting tool
Pension funding & FAS reporting

Pension Performance Dashboard

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Milliman OPTIC

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Retirement plan design

Cash balance plan solutions

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Milliman pensions services

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