January 2014 Archive

Market-based cash balance plans and the capital preservation rule

January 28, 2014

We begin a series of three articles on the ‘capital preservation rule’ applicable to cash balance plans that use a ‘market-based’ interest crediting rate – most commonly, a rate based on the performance of trust assets. (We refer to this sort of plan as a ReDefined Benefit (ReDB) plan®.) Read More

Retirement policy issues for 2014

January 15, 2014

In this article we review key retirement benefits issues that policymakers will focus on in 2014. Read More

December 2013 Pension Finance Update

January 03, 2014

One year ago, US pension sponsors faced record underfunding, estimated at $500 billion in total. But a combination of torrid stock markets and rising interest rates erased about $400 billion of underfunding during 2013. The two ‘model’ plans we track each enjoyed tremendous experience, with traditional ‘Plan A’ improving 1% during December and 24% for the year, while the more conservative ‘Plan B’ held steady last month and improved 6% for the year. Download

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