To give you the best possible experience, this site uses cookies. If you continue browsing, you accept our use of cookies. You can view our privacy policy to find out more about the cookies we use.

Accept
X

To give you the best possible experience, this site uses cookies. If you continue browsing, you accept our use of cookies. You can view our privacy policy to find out more about the cookies we use.

Accept
X

Browsing Defined Benefit

March 2021 Pension Finance Update

Pension finances enjoyed another good month in March, capping the best quarter in memory, led by higher interest rates with stock markets playing a supporting role.

Plan funding strategy after ARPA

The American Rescue Plan Act of 2021 (ARPA) significantly relaxes single-employer defined benefit plan minimum funding requirements. New rules change the incentives for sponsors of underfunded DB plans to fund/not fund. In this article we analyze some of the strategic funding decisions confronting those sponsors.

Stimulus DB funding relief: short-run sponsor decisions

Single-employer defined benefit plan interest rate stabilization and funding relief included in the American Rescue Plan Act of 2021 (ARPA) presents DB sponsors with a number of short-run decisions. In this article, we identify some of the more significant ones, along with some of the guidance needed with respect to these decisions.

February 2021 Pension Finance Update

Pension finance enjoyed its best month in more than three years in February, buoyed by higher stock prices and higher interest rates.

De-risking in 2021 – Part 1

In this article we provide our standard analysis of de-risking: how changes in interest rates and Pension Benefit Guaranty Corporation premiums may affect sponsor decisions to de-risk (or not de-risk) defined benefit plan liabilities in 2021.