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Google Keyword Rankings for : pension fund discount rate
1
Explaining The Discount Rate - Local Authorities Pension Plan
https://www.lapp.ca/page/explaining-the-discount-rate
The discount rate is the rate we use to value the current cost of future pension obligations. The discount rate is determined by estimating expected rates of ...
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https://www.lapp.ca/page/explaining-the-discount-rate
The discount rate is the rate we use to value the current cost of future pension obligations. The discount rate is determined by estimating expected rates of ...
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2
Discount Rate Frequently Asked Questions - CalPERS
https://www.calpers.ca.gov/page/about/organization/facts-at-a-glance/discount-rate-frequently-asked-questions
The discount rate is the long-term interest rate used to fund future pension benefits. It is one of the key components of the Asset Liability Management ...
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https://www.calpers.ca.gov/page/about/organization/facts-at-a-glance/discount-rate-frequently-asked-questions
The discount rate is the long-term interest rate used to fund future pension benefits. It is one of the key components of the Asset Liability Management ...
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3
Pension Discount Yield Curve And Index Rates In US | Mercer
https://www.mercer.us/our-thinking/wealth/mercer-pension-discount-yield-curve-and-index-rates-in-us.html
To determine the discount rate for a plan, each year's projected cash flow is discounted at a spot (zero-coupon) rate appropriate for that ...
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https://www.mercer.us/our-thinking/wealth/mercer-pension-discount-yield-curve-and-index-rates-in-us.html
To determine the discount rate for a plan, each year's projected cash flow is discounted at a spot (zero-coupon) rate appropriate for that ...
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4
State Pension Funds Reduce Assumed Rates of Return
https://www.pewtrusts.org/en/research-and-analysis/issue-briefs/2019/12/state-pension-funds-reduce-assumed-rates-of-return
Decreasing a plan's discount rate leads to higher calculated liabilities, and higher required annual contribution payments. The median state ...
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https://www.pewtrusts.org/en/research-and-analysis/issue-briefs/2019/12/state-pension-funds-reduce-assumed-rates-of-return
Decreasing a plan's discount rate leads to higher calculated liabilities, and higher required annual contribution payments. The median state ...
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5
What is a Discount Rate and Why Does It Matter? - NPPC
https://protectpensions.org/2016/04/19/discount-rate-matter/
The discount rate is used to allocate the cost of future benefits over time, to answer the basic question “how much should we contribute today ...
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https://protectpensions.org/2016/04/19/discount-rate-matter/
The discount rate is used to allocate the cost of future benefits over time, to answer the basic question “how much should we contribute today ...
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6
Commentary: A note on the discount rate
https://www.pionline.com/industry-voices/commentary-note-discount-rate
In current practice, the risk-free rate is generally a 10-year Treasury bond (about 1.6%). Corporate pension plans are required to use a ...
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https://www.pionline.com/industry-voices/commentary-note-discount-rate
In current practice, the risk-free rate is generally a 10-year Treasury bond (about 1.6%). Corporate pension plans are required to use a ...
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7
Pension Plans Saw High Discount Rates in April
https://www.plansponsor.com/pension-plans-saw-high-discount-rates-april/
Discount rates increased by 78 basis points to reach an average of 4.3% in April. For comparison, the average discount rate was 3.62% in March.
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https://www.plansponsor.com/pension-plans-saw-high-discount-rates-april/
Discount rates increased by 78 basis points to reach an average of 4.3% in April. For comparison, the average discount rate was 3.62% in March.
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8
Discount Rates, Defined Benefit Pension Schemes, And Their ...
https://www.longfinance.net/documents/2605/Discount_rates_v1.3.pdf
If we value USS1 using the discount rate applied by the government to the. Teachers' Pension Scheme (cpi + 2.4%), while leaving all else the same, then the ...
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https://www.longfinance.net/documents/2605/Discount_rates_v1.3.pdf
If we value USS1 using the discount rate applied by the government to the. Teachers' Pension Scheme (cpi + 2.4%), while leaving all else the same, then the ...
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9
Not All Liability Discount Rates are Created Equal
https://www.gsam.com/content/dam/gsam/pdfs/institutions/en/articles/pension-solutions/2020/Defined_Benefit_Pension_Discount_Rates.pdf?sa=n&rd=n
Some plan sponsors of Defined Benefit (DB) plans have observed declines in pension liabilities, and, in certain cases, improvements in funded status through the ...
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https://www.gsam.com/content/dam/gsam/pdfs/institutions/en/articles/pension-solutions/2020/Defined_Benefit_Pension_Discount_Rates.pdf?sa=n&rd=n
Some plan sponsors of Defined Benefit (DB) plans have observed declines in pension liabilities, and, in certain cases, improvements in funded status through the ...
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10
A Realistic Discount Rate for Pensions - Brookings Institution
https://www.brookings.edu/opinions/a-realistic-discount-rate-for-pensions/
Low interest rates play a critical role in calculating pension plan obligations. Specifically, the interest rates on high-quality corporate ...
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https://www.brookings.edu/opinions/a-realistic-discount-rate-for-pensions/
Low interest rates play a critical role in calculating pension plan obligations. Specifically, the interest rates on high-quality corporate ...
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11
Interactive Reports - Pension Funding - Legislature
http://leg.wa.gov/osa/pensionfunding/Pages/InteractiveReports.aspx
Discount Rate. Represents the interest rate used to determine the present value of future pension payments that have been accrued under the ...
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http://leg.wa.gov/osa/pensionfunding/Pages/InteractiveReports.aspx
Discount Rate. Represents the interest rate used to determine the present value of future pension payments that have been accrued under the ...
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12
Are Public or Private Pension Funded Ratios Caused by their ...
https://equable.org/are-public-or-private-pension-funded-ratios-caused-by-their-discount-rate/
At the low end of the scale, nearly one in five (18%) SE plans was using a discount rate less than 6.00%, compared to only 1% of ME plans and 2% of public plans ...
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https://equable.org/are-public-or-private-pension-funded-ratios-caused-by-their-discount-rate/
At the low end of the scale, nearly one in five (18%) SE plans was using a discount rate less than 6.00%, compared to only 1% of ME plans and 2% of public plans ...
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13
Funding valuations - Ontario Teachers' Pension Plan
https://www.otpp.com/en-ca/about-us/our-plan/funding/funding-valuations/
The discount rate is used to calculate the present value of future pension benefits that the plan expects to pay to members as well as contributions it ...
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https://www.otpp.com/en-ca/about-us/our-plan/funding/funding-valuations/
The discount rate is used to calculate the present value of future pension benefits that the plan expects to pay to members as well as contributions it ...
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14
Why Discount Rates Should Reflect Liabilities: Best Practices ...
https://reason.org/wp-content/uploads/files/pension_discount_rates_best_practices.pdf
So how should a pension plan determine a discount rate for valuing pension obligations,. a.k.a. promised benefits, a.k.a. accrued liabilities? As noted, the ...
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https://reason.org/wp-content/uploads/files/pension_discount_rates_best_practices.pdf
So how should a pension plan determine a discount rate for valuing pension obligations,. a.k.a. promised benefits, a.k.a. accrued liabilities? As noted, the ...
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15
Pension Fund Asset Allocation and Liability Discount Rates
http://www.aleksandarandonov.com/Andonov,%20Bauer%20and%20Cremers%20-%20Appendix%20-%20Asset%20Allocation%20and%20Liability%20Discount%20Rates.pdf
the expected rate of return on assets gives U.S. public pension funds an ... discount rate on the sponsors of underfunded pension plans is mitigated by a ...
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http://www.aleksandarandonov.com/Andonov,%20Bauer%20and%20Cremers%20-%20Appendix%20-%20Asset%20Allocation%20and%20Liability%20Discount%20Rates.pdf
the expected rate of return on assets gives U.S. public pension funds an ... discount rate on the sponsors of underfunded pension plans is mitigated by a ...
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16
Basis for setting the discount rates for calculating cash ...
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/755674/basis_for_setting_the_discount_rate_for_cetv.pdf
1.1 Pension legislation obliges occupational pension schemes to provide deferred pension benefits to the majority of members who leave the scheme before ...
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https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/755674/basis_for_setting_the_discount_rate_for_cetv.pdf
1.1 Pension legislation obliges occupational pension schemes to provide deferred pension benefits to the majority of members who leave the scheme before ...
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17
Opinion: Pension Discount Rate and Investment Rate Are Not ...
https://www.njspotlightnews.org/2018/10/18-10-01-opinion-the-pension-discount-rate-and-investment-rate-are-not-the-same/
There is a complicated computation made to determine how the rates were blended, but suffice to say the discount rate for the Public Employees ...
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https://www.njspotlightnews.org/2018/10/18-10-01-opinion-the-pension-discount-rate-and-investment-rate-are-not-the-same/
There is a complicated computation made to determine how the rates were blended, but suffice to say the discount rate for the Public Employees ...
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18
Latest Investment Return Assumptions - NASRA
https://www.nasra.org/latestreturnassumptions
› latestreturnassumptions
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https://www.nasra.org/latestreturnassumptions
› latestreturnassumptions
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19
The economic impact of protracted low interest rates ... - OECD
https://www.oecd.org/finance/financial-markets/48537395.pdf
In general, when calculating liabilities, DB pension funds and insurance companies discount future cash flows by using a discount rate linked to long-.
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https://www.oecd.org/finance/financial-markets/48537395.pdf
In general, when calculating liabilities, DB pension funds and insurance companies discount future cash flows by using a discount rate linked to long-.
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20
Determining Discount Rates Required to Fund Defined Benefit ...
http://www.actuaries.org/oslo2015/papers/PBSS-Turner&GO&McC&B-P.pdf
This paper analyzes the discount rate required for funding defined benefit pension plans. Current approaches used in the United States either base discount ...
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http://www.actuaries.org/oslo2015/papers/PBSS-Turner&GO&McC&B-P.pdf
This paper analyzes the discount rate required for funding defined benefit pension plans. Current approaches used in the United States either base discount ...
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21
FTSE Pension Discount Curve - SOA
https://www.soa.org/sections/retirement/ftse-pension-discount-curve/
The additional rates are calculated using the same discount curve and methodology as the standard rates but with shorter liabilities (As of January 2017, the ...
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https://www.soa.org/sections/retirement/ftse-pension-discount-curve/
The additional rates are calculated using the same discount curve and methodology as the standard rates but with shorter liabilities (As of January 2017, the ...
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22
Figure 1.20. U.S. Pension Fund Discount Rate
https://www.imf.org/~/media/Websites/IMF/imported-flagship-issues/external/pubs/ft/GFSR/2016/02/c1/_Figure120pdf.ashx
2000. 02. 04. 06. 08. 10. 12. 14. 16. Source: Bank of America Merrill Lynch. Figure 1.20. U.S. Pension Fund Discount Rate. (Percent). The U.S. pension fund ...
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https://www.imf.org/~/media/Websites/IMF/imported-flagship-issues/external/pubs/ft/GFSR/2016/02/c1/_Figure120pdf.ashx
2000. 02. 04. 06. 08. 10. 12. 14. 16. Source: Bank of America Merrill Lynch. Figure 1.20. U.S. Pension Fund Discount Rate. (Percent). The U.S. pension fund ...
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23
Pension Fund Asset Allocation and Liability Discount ... - ICPM
https://icpm.in1touch.org/document/4292/Andonov-Bauer-and-Cremers-Asset-Allocation-and-Liability-Disc_September-2016.pdf
The unique regulation of U.S. public pension funds links their liability discount rate to the expected return on assets, which gives them incentives to ...
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https://icpm.in1touch.org/document/4292/Andonov-Bauer-and-Cremers-Asset-Allocation-and-Liability-Disc_September-2016.pdf
The unique regulation of U.S. public pension funds links their liability discount rate to the expected return on assets, which gives them incentives to ...
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24
Fundamentals of pension accounting and funding
https://www.actuary.org/sites/default/files/pdf/pension/fundamentals_0704.pdf
Interest Rate – For pension funding, this assumption is used to discount future benefits to determine plan liabilities and it should be a reasonable expectation ...
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https://www.actuary.org/sites/default/files/pdf/pension/fundamentals_0704.pdf
Interest Rate – For pension funding, this assumption is used to discount future benefits to determine plan liabilities and it should be a reasonable expectation ...
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25
Pension Funding Index March 2022 - Milliman
https://us.milliman.com/en/insight/pension-funding-index-march-2022
The change resulted from a 24-basis-point increase in the monthly discount rate, to 3.36% for February from 3.12% for January 2022. Discounts ...
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https://us.milliman.com/en/insight/pension-funding-index-march-2022
The change resulted from a 24-basis-point increase in the monthly discount rate, to 3.36% for February from 3.12% for January 2022. Discounts ...
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26
discounting trillions of dollars in pension obligations: a better ...
https://sites.krieger.jhu.edu/iae/files/2022/03/Discounting-Trillions-of-Dollars-in-Pension-Obligations-A-better-alternative-to-using-the-expected-return-or-risk-free-rate.pdf
This paper proposes a new discount rate that pension funds can use to discount their future obligations. If the payouts of a pension fund depend on the ...
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https://sites.krieger.jhu.edu/iae/files/2022/03/Discounting-Trillions-of-Dollars-in-Pension-Obligations-A-better-alternative-to-using-the-expected-return-or-risk-free-rate.pdf
This paper proposes a new discount rate that pension funds can use to discount their future obligations. If the payouts of a pension fund depend on the ...
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27
With Interest Rates Rising, Companies Look to Unload ...
https://www.wsj.com/articles/with-interest-rates-rising-companies-look-to-unload-pension-liabilities-11664357403
Rising interest rates are boosting corporate pension plans, providing finance chiefs with ... Discount rates are forecast to keep climbing, ...
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https://www.wsj.com/articles/with-interest-rates-rising-companies-look-to-unload-pension-liabilities-11664357403
Rising interest rates are boosting corporate pension plans, providing finance chiefs with ... Discount rates are forecast to keep climbing, ...
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28
GASB Enacts Pension Accounting Reforms Regarding the ...
https://higherlogicdownload.s3.amazonaws.com/NASBO/9d2d2db1-c943-4f1b-b750-0fca152d64c2/UploadedImages/Issue%20Briefs%20/GASB%20Enacts%20Pension%20Accounting%20Reforms%20Regarding%20the%20Use%20of%20Discount%20Rates..pdf
state and local governments to fund pension liabilities. Requiring a lower discount rate for unfunded liabilities will reduce the funding ratio for ...
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https://higherlogicdownload.s3.amazonaws.com/NASBO/9d2d2db1-c943-4f1b-b750-0fca152d64c2/UploadedImages/Issue%20Briefs%20/GASB%20Enacts%20Pension%20Accounting%20Reforms%20Regarding%20the%20Use%20of%20Discount%20Rates..pdf
state and local governments to fund pension liabilities. Requiring a lower discount rate for unfunded liabilities will reduce the funding ratio for ...
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29
Funding occupational pensions: a thorny challenge requiring ...
https://www.pwc.ch/en/insights/disclose/24/funding-occupational-pensions-a-thorny-challenge-requiring-awareness-and-intelligence.html
Pension funds will use the reference discount rate as a benchmark to define their individual discount rate. A rolling calculation done by PPCmetrics for March ...
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https://www.pwc.ch/en/insights/disclose/24/funding-occupational-pensions-a-thorny-challenge-requiring-awareness-and-intelligence.html
Pension funds will use the reference discount rate as a benchmark to define their individual discount rate. A rolling calculation done by PPCmetrics for March ...
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30
Pension fund asset allocation and liability discount rates
https://www.netspar.nl/publicatie/pension-fund-asset-allocation-and-liability-discount-rates-camouflage-and-reckless-risk-taking-by-u-s-public-plans/
In line with economic theory, all other groups of pension funds reduced their allocation to risky assets as they mature, and lowered discount rates as riskless ...
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https://www.netspar.nl/publicatie/pension-fund-asset-allocation-and-liability-discount-rates-camouflage-and-reckless-risk-taking-by-u-s-public-plans/
In line with economic theory, all other groups of pension funds reduced their allocation to risky assets as they mature, and lowered discount rates as riskless ...
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31
GASB's New Pension Standards: Setting the Record Straight
https://www.gasb.org/page/pagecontent?pageId=/reference-library/gasb-infocus/pension-fact-sheets/setting-the-record-straight.html&bcpath=tffff
Under current economic conditions, municipal bond rates are lower than long-term expected returns on pension plan investments. Using a lower discount rate ...
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https://www.gasb.org/page/pagecontent?pageId=/reference-library/gasb-infocus/pension-fact-sheets/setting-the-record-straight.html&bcpath=tffff
Under current economic conditions, municipal bond rates are lower than long-term expected returns on pension plan investments. Using a lower discount rate ...
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32
Public-sector pension plans and the discount rate assumption
https://www.sciencedirect.com/science/article/pii/S0165176521001919
We provide evidence that political pressure creates incentives for defined benefit pension plans to use higher discount rates, thus artificially reducing ...
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https://www.sciencedirect.com/science/article/pii/S0165176521001919
We provide evidence that political pressure creates incentives for defined benefit pension plans to use higher discount rates, thus artificially reducing ...
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33
Pension Fund Asset Allocation and Liability Discount Rates
https://www.researchgate.net/publication/319245140_Pension_Fund_Asset_Allocation_and_Liability_Discount_Rates
The unique regulation of U.S. public pension funds links their liability discount rate to the expected return on assets, which gives them ...
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https://www.researchgate.net/publication/319245140_Pension_Fund_Asset_Allocation_and_Liability_Discount_Rates
The unique regulation of U.S. public pension funds links their liability discount rate to the expected return on assets, which gives them ...
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34
Discounting pension liabilities: funding versus value
https://www.cambridge.org/core/journals/journal-of-pension-economics-and-finance/article/discounting-pension-liabilities-funding-versus-value/012B92D9EC0F393B8ED75FA744A5F248
Specifically, we argue that the correct discount rate for determining a plan's funding status is the default-free rate: in a departure from prior studies in ...
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https://www.cambridge.org/core/journals/journal-of-pension-economics-and-finance/article/discounting-pension-liabilities-funding-versus-value/012B92D9EC0F393B8ED75FA744A5F248
Specifically, we argue that the correct discount rate for determining a plan's funding status is the default-free rate: in a departure from prior studies in ...
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35
Actuarial Inputs and the Valuation of Public Pension Liabilities ...
https://crr.bc.edu/working-papers/actuarial-inputs-and-the-valuation-of-public-pension-liabilities-and-contribution-requirements-a-simulation-approach/
The discount rate assumption is the most influential actuarial input on funding ratios and contribution requirements. We show that a plan can postpone ...
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https://crr.bc.edu/working-papers/actuarial-inputs-and-the-valuation-of-public-pension-liabilities-and-contribution-requirements-a-simulation-approach/
The discount rate assumption is the most influential actuarial input on funding ratios and contribution requirements. We show that a plan can postpone ...
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36
Swiss pension funds: funding ratio, discount rate, and asset ...
https://sjes.springeropen.com/articles/10.1186/s41937-022-00092-6
Technical discount rate (\varvec{r}) The technical discount rate is the rate at which pension funds discount future pension liabilities. The ...
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https://sjes.springeropen.com/articles/10.1186/s41937-022-00092-6
Technical discount rate (\varvec{r}) The technical discount rate is the rate at which pension funds discount future pension liabilities. The ...
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37
Economic and Financial Approaches to Valuing Pension ...
https://pensionresearchcouncil.wharton.upenn.edu/wp-content/uploads/2015/09/WP2013-09-Novy-Marx.pdf
In the case of pension liabilities, the appropriate discount rate for a pension fund's liabilities is the expected rate of return on a portfolio that would ...
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https://pensionresearchcouncil.wharton.upenn.edu/wp-content/uploads/2015/09/WP2013-09-Novy-Marx.pdf
In the case of pension liabilities, the appropriate discount rate for a pension fund's liabilities is the expected rate of return on a portfolio that would ...
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38
An Update on Public Pension Plans - Lord Abbett
https://www.lordabbett.com/en-us/financial-advisor/insights/investment-objectives/an-update-on-public-pension-plans.html
The average discount rate of state and local pension plan assets has fallen from 8% in 2002 to 7% in 2021, according to data from the Public ...
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https://www.lordabbett.com/en-us/financial-advisor/insights/investment-objectives/an-update-on-public-pension-plans.html
The average discount rate of state and local pension plan assets has fallen from 8% in 2002 to 7% in 2021, according to data from the Public ...
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39
Pension Plan Funding Segment Rates - IRS
https://www.irs.gov/retirement-plans/pension-plan-funding-segment-rates
Generally, for single-employer plans, for funding purposes, the rates for discounting are three 24-month average segment rates (Internal Revenue Code (IRC) ...
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https://www.irs.gov/retirement-plans/pension-plan-funding-segment-rates
Generally, for single-employer plans, for funding purposes, the rates for discounting are three 24-month average segment rates (Internal Revenue Code (IRC) ...
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40
Consultation on the discount rate methodology - GOV.UK
https://www.gov.uk/government/consultations/public-service-pensions-consultation-on-the-discount-rate-methodology
The SCAPE discount rate is a discount rate used in the valuation of unfunded public service pension schemes to set employer contribution ...
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https://www.gov.uk/government/consultations/public-service-pensions-consultation-on-the-discount-rate-methodology
The SCAPE discount rate is a discount rate used in the valuation of unfunded public service pension schemes to set employer contribution ...
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41
Corporate Pension Funding Update | BlackRock
https://www.blackrock.com/corporate/literature/whitepaper/corporate-pension-funding-update.pdf
21, and briefly explore their impact on corporate pension plan contributions. ... target 100% funding on a market-related basis which used a discount rate ...
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https://www.blackrock.com/corporate/literature/whitepaper/corporate-pension-funding-update.pdf
21, and briefly explore their impact on corporate pension plan contributions. ... target 100% funding on a market-related basis which used a discount rate ...
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42
Transactions of State and Local Government Defined Benefit ...
https://apps.bea.gov/scb/2020/07-july/0720-state-pension-estimates.htm
State-level analysis of defined benefit pension plans for state and ... the new set of pension statistics are based on a discount rate that ...
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https://apps.bea.gov/scb/2020/07-july/0720-state-pension-estimates.htm
State-level analysis of defined benefit pension plans for state and ... the new set of pension statistics are based on a discount rate that ...
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43
Milliman analysis: Corporate pension funding ratio surges to ...
https://www.yahoo.com/now/milliman-analysis-corporate-pension-funding-170000867.html
The change was driven by a 35-basis-point hike in the monthly discount rate. The PFI projected benefit obligation decreased to $1.266 trillion ...
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https://www.yahoo.com/now/milliman-analysis-corporate-pension-funding-170000867.html
The change was driven by a 35-basis-point hike in the monthly discount rate. The PFI projected benefit obligation decreased to $1.266 trillion ...
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44
June 2022 Pension Finance Update - October Three
https://www.octoberthree.com/pension-finance-update-3/
Discount rates moved up 0.25% last month. We expect most pension sponsors will use effective discount rates in the 4.4%-4.7% range to measure ...
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https://www.octoberthree.com/pension-finance-update-3/
Discount rates moved up 0.25% last month. We expect most pension sponsors will use effective discount rates in the 4.4%-4.7% range to measure ...
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45
With rising interest rates, you may have a pension surplus and ...
https://www.osler.com/en/blogs/pensions/june-2022/with-rising-interest-rates-you-may-have-a-pension-surplus-and-available-options
Lower interest rates lead DB pension plans to require greater ... cash flows by using a discount rate linked to long-term interest rates.
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https://www.osler.com/en/blogs/pensions/june-2022/with-rising-interest-rates-you-may-have-a-pension-surplus-and-available-options
Lower interest rates lead DB pension plans to require greater ... cash flows by using a discount rate linked to long-term interest rates.
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46
Managing Pension Assets and Liabilities in the Interest of ...
https://www.city.ac.uk/__data/assets/pdf_file/0007/360475/managing-financially-distressed-pension-plans.pdf
The beneficiaries of a corporate defined benefit pension plan in financial ... Motors pension plan that the PBO is calculated using a discount rate which ...
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https://www.city.ac.uk/__data/assets/pdf_file/0007/360475/managing-financially-distressed-pension-plans.pdf
The beneficiaries of a corporate defined benefit pension plan in financial ... Motors pension plan that the PBO is calculated using a discount rate which ...
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47
19-2, Financial Reporting Considerations Related to Pension ...
https://dart.deloitte.com/USDART/home/publications/deloitte/financial-reporting-alerts/2019/19-2-financial-reporting-considerations-related
Other Postretirement Benefit Plans — Health Care Cost Trend Rate and Discount Rate. Other Considerations Related to Assumptions. U.K. Pension Benefits ...
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https://dart.deloitte.com/USDART/home/publications/deloitte/financial-reporting-alerts/2019/19-2-financial-reporting-considerations-related
Other Postretirement Benefit Plans — Health Care Cost Trend Rate and Discount Rate. Other Considerations Related to Assumptions. U.K. Pension Benefits ...
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48
Brief History of Pension Discount Rates
https://www.casact.org/sites/default/files/presentation/annual_2008_handouts_atwill.pdf
Interest (or discount) rate. ▫ Adequacy of funding is determined by comparing assets held in pension plan with PV of its liabilities ...
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https://www.casact.org/sites/default/files/presentation/annual_2008_handouts_atwill.pdf
Interest (or discount) rate. ▫ Adequacy of funding is determined by comparing assets held in pension plan with PV of its liabilities ...
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49
Understanding the different ways of valuing a defined benefit ...
https://www.thepensionsregulator.gov.uk/-/media/thepensionsregulator/files/import/pdf/understanding-db-_scheme-funding.ashx
balance between the interests of pension scheme members, the Pension Protection. Fund (PPF) and sponsoring employers. ... will use a higher discount rate.
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https://www.thepensionsregulator.gov.uk/-/media/thepensionsregulator/files/import/pdf/understanding-db-_scheme-funding.ashx
balance between the interests of pension scheme members, the Pension Protection. Fund (PPF) and sponsoring employers. ... will use a higher discount rate.
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50
Data revisions of pension obligations and alternative ...
https://www.bis.org/ifc/events/ifc_8thconf/ifc_8thconf_4c1pres.pdf
▫The revised FFA distinguishes defined benefit pension schemes (DB) and ... for a discount rate (DR), on RBO and on its underfunded portion.
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https://www.bis.org/ifc/events/ifc_8thconf/ifc_8thconf_4c1pres.pdf
▫The revised FFA distinguishes defined benefit pension schemes (DB) and ... for a discount rate (DR), on RBO and on its underfunded portion.
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51
Pension Plan Valuation: Discount Rate Determinations and ...
https://www.amazon.com/Pension-Plan-Valuation-Determinations-Differences/dp/1634832388
Public and private sector defined benefit pension plans are subject to different rules and guidance regarding discount rates -- interest rates used to determine ...
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https://www.amazon.com/Pension-Plan-Valuation-Determinations-Differences/dp/1634832388
Public and private sector defined benefit pension plans are subject to different rules and guidance regarding discount rates -- interest rates used to determine ...
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52
Debate Heats Up over Public Pension Fund Discount Rates
https://www.institutionalinvestor.com/article/b14zbbqwtc11s6/debate-heats-up-over-public-pension-fund-discount-rates
The standard is so strict that regulators, responding to pressure from pension funds, adjusted the benchmark in October, which raised the ...
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https://www.institutionalinvestor.com/article/b14zbbqwtc11s6/debate-heats-up-over-public-pension-fund-discount-rates
The standard is so strict that regulators, responding to pressure from pension funds, adjusted the benchmark in October, which raised the ...
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53
High discount rates could leave pension funds with ...
https://financialpost.com/news/fp-street/high-discount-rates-could-leave-pension-funds-with-insufficient-assets-to-meet-obligations-c-d-howe
Landon noted that the Ontario Teachers' Pension Plan uses a discount rate of around five per cent, which is very close to the level the paper ...
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https://financialpost.com/news/fp-street/high-discount-rates-could-leave-pension-funds-with-insufficient-assets-to-meet-obligations-c-d-howe
Landon noted that the Ontario Teachers' Pension Plan uses a discount rate of around five per cent, which is very close to the level the paper ...
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54
Market Conditions, Firm Investments, and Strategic Use of ...
https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID4095267_code2935201.pdf?abstractid=3627965
Corporations contribute funds to their employees' retirement plans based on the projected liabilities adjusted by pension discount rates.
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https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID4095267_code2935201.pdf?abstractid=3627965
Corporations contribute funds to their employees' retirement plans based on the projected liabilities adjusted by pension discount rates.
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55
The elusive relation between pension discount rates and deficits
https://onlinelibrary.wiley.com/doi/10.1111/jbfa.12658
Defined-benefit (DB) pension schemes have future obligations to members who are defined ex-ante. A key assumption in estimating their present ...
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https://onlinelibrary.wiley.com/doi/10.1111/jbfa.12658
Defined-benefit (DB) pension schemes have future obligations to members who are defined ex-ante. A key assumption in estimating their present ...
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56
Pension discount rate, executive stock-based compensation ...
https://www.emerald.com/insight/content/doi/10.1108/MF-01-2022-0023/full/pdf?title=pension-discount-rate-executive-stock-based-compensation-and-investor-sentiment
compensation and investor sentiment on pension discount rate choice is examined. ... composition of the pension fund portfolio over the period 1991–1994.
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https://www.emerald.com/insight/content/doi/10.1108/MF-01-2022-0023/full/pdf?title=pension-discount-rate-executive-stock-based-compensation-and-investor-sentiment
compensation and investor sentiment on pension discount rate choice is examined. ... composition of the pension fund portfolio over the period 1991–1994.
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57
How Higher Interest Rates and Inflation Impact Pension Plans
https://www.pnc.com/insights/corporate-institutional/manage-assets/how-higher-interest-rates-and-inflation-impact-pension-plans.html
Looking at year-to-date movements through June 30, 2022, corporate pension discount rates (as measured by the BAML A-AAA curve) are up 180 ...
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https://www.pnc.com/insights/corporate-institutional/manage-assets/how-higher-interest-rates-and-inflation-impact-pension-plans.html
Looking at year-to-date movements through June 30, 2022, corporate pension discount rates (as measured by the BAML A-AAA curve) are up 180 ...
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58
Principal Pension Risk Management Dashboard
https://advisors.principal.com/wps/portal/advisor/products/retirement-plans/pension-solutions/principal-pension-risk-management-dashboard
This chart shows the monthly discount rate for calculating an accounting liability for an "average plan" using hypothetical pension payment cash flows and ...
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https://advisors.principal.com/wps/portal/advisor/products/retirement-plans/pension-solutions/principal-pension-risk-management-dashboard
This chart shows the monthly discount rate for calculating an accounting liability for an "average plan" using hypothetical pension payment cash flows and ...
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59
Global Pension Finance Watch: Fourth quarter 2021 - WTW
https://www.wtwco.com/-/media/WTW/Insights/2022/01/global-pension-finance-watch-fourth-quarter-2021.pdf?modified=20220124160308
performance affects defined benefit pension plan financing in major retirement ... *Discount rates for the benchmark plans were determined using WTW's ...
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https://www.wtwco.com/-/media/WTW/Insights/2022/01/global-pension-finance-watch-fourth-quarter-2021.pdf?modified=20220124160308
performance affects defined benefit pension plan financing in major retirement ... *Discount rates for the benchmark plans were determined using WTW's ...
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60
Does a Discount Rate Rule Ensure a Pension Plan Can Pay ...
https://ideas.repec.org/p/ris/albaec/2018_001.html
Downloadable! The choice of discount rate makes a substantial difference to the magnitude of the assets required to ensure a pension plan is fully funded.
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https://ideas.repec.org/p/ris/albaec/2018_001.html
Downloadable! The choice of discount rate makes a substantial difference to the magnitude of the assets required to ensure a pension plan is fully funded.
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61
The Liabilities and Risks of State-Sponsored Pension Plans
https://pubs.aeaweb.org/doi/pdf/10.1257/jep.23.4.191
pension plans. Using market-based discount rates that reflect the risk profile of the pension liabilities, we calculate that the present value of the ...
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https://pubs.aeaweb.org/doi/pdf/10.1257/jep.23.4.191
pension plans. Using market-based discount rates that reflect the risk profile of the pension liabilities, we calculate that the present value of the ...
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62
Pension funding ratios hit 112.8% as discount rate lowers ...
http://www.businessinsurance.com/article/20221107/STORY/912353573/Pension-funding-ratios-hit-1128-as-discount-rate-lowers-liabilities-Milliman
U.S. corporate pension plans' funding ratios now exceed 110% thanks to rising discount rates bringing down pension liabilities, ...
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http://www.businessinsurance.com/article/20221107/STORY/912353573/Pension-funding-ratios-hit-1128-as-discount-rate-lowers-liabilities-Milliman
U.S. corporate pension plans' funding ratios now exceed 110% thanks to rising discount rates bringing down pension liabilities, ...
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63
How Do Discount Rates Affect My Pension Lump Sum?
https://bogartwealth.com/video/discount-rates-affect-pension-lump-sum/
› video › discount-rates-affect-p...
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https://bogartwealth.com/video/discount-rates-affect-pension-lump-sum/
› video › discount-rates-affect-p...
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64
Pension Note OCBOA
https://www.k12.wa.us/sites/default/files/public/safs/ins/acc/1718/pensionnotef-196ocboa17-18.docx
The pension plan's basic financial statement is accounted for using the ... The discount rate used to measure the total pension liability was 7.40 percent.
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https://www.k12.wa.us/sites/default/files/public/safs/ins/acc/1718/pensionnotef-196ocboa17-18.docx
The pension plan's basic financial statement is accounted for using the ... The discount rate used to measure the total pension liability was 7.40 percent.
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65
Economic assumptions in accounting for pension and other ...
https://lifeworks.com/en/media/1141/download
Pension and Other Post‑Retirement Benefits | September 2021. Discount rate for pension plans. Discount rates at December 31, 2020 have decreased when ...
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https://lifeworks.com/en/media/1141/download
Pension and Other Post‑Retirement Benefits | September 2021. Discount rate for pension plans. Discount rates at December 31, 2020 have decreased when ...
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66
FTSE Pension Liability Index - Yield Book
https://www.yieldbook.com/m/indices/citi-pension-liability.shtml
The Citi Pension Liability Index (CPLI) reflects the discount rate that can ... for plan sponsors and actuaries to value defined-benefit pension liabilities ...
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https://www.yieldbook.com/m/indices/citi-pension-liability.shtml
The Citi Pension Liability Index (CPLI) reflects the discount rate that can ... for plan sponsors and actuaries to value defined-benefit pension liabilities ...
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67
The Prison Officers' Pension Fund of New Jersey
https://www.state.nj.us/treasury/pensions/documents/financial/gasb/gasb67-popf20.pdf
Calculation of the Net Pension Liability at the discount rate as well as discount ... GASB 67 for the Prison Officers' Pension Fund of New Jersey (POPF).
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https://www.state.nj.us/treasury/pensions/documents/financial/gasb/gasb67-popf20.pdf
Calculation of the Net Pension Liability at the discount rate as well as discount ... GASB 67 for the Prison Officers' Pension Fund of New Jersey (POPF).
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68
Preparation of Actuarial Reports for Defined Benefit Pension ...
https://www.osfi-bsif.gc.ca/Eng/pp-rr/ppa-rra/af-ac/Pages/actgde.aspx
OSFI monitors financial market conditions and future expected returns and is currently of the view that generally the discount rate for a plan ...
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https://www.osfi-bsif.gc.ca/Eng/pp-rr/ppa-rra/af-ac/Pages/actgde.aspx
OSFI monitors financial market conditions and future expected returns and is currently of the view that generally the discount rate for a plan ...
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69
Pension Fund Asset Allocation and Liability Discount Rates
https://www.top1000funds.com/wp-content/uploads/2013/07/Pension-fund-asset-allocation-and-liability-discount-rates-Camouflage-and-reckless-risk-taking-by-US-public-plans.pdf
Keywords: pension funds, public policy, defined benefit, risk-taking, asset-liability management, asset allocation, liability discount rates, retirement, ...
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https://www.top1000funds.com/wp-content/uploads/2013/07/Pension-fund-asset-allocation-and-liability-discount-rates-Camouflage-and-reckless-risk-taking-by-US-public-plans.pdf
Keywords: pension funds, public policy, defined benefit, risk-taking, asset-liability management, asset allocation, liability discount rates, retirement, ...
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70
discussion paper - accounting for pension plans with an asset ...
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2520Discussion%2520paper%2520on%2520pension%2520plans%2520with%2520an%2520asset%2520return%2520promise.pdf
than the discount rate, a net pension liability needs to be recognised, even if it is expected that the plan assets will be.
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https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2520Discussion%2520paper%2520on%2520pension%2520plans%2520with%2520an%2520asset%2520return%2520promise.pdf
than the discount rate, a net pension liability needs to be recognised, even if it is expected that the plan assets will be.
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71
Determinants of Changes and Levels in Discount Rates for ...
https://core.ac.uk/download/pdf/143635061.pdf
for Defined-Benefit Pension Plans. Eriko KASAOKA*. Abstract. This paper examines the effects of firms' financial factors on discount rate.
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https://core.ac.uk/download/pdf/143635061.pdf
for Defined-Benefit Pension Plans. Eriko KASAOKA*. Abstract. This paper examines the effects of firms' financial factors on discount rate.
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72
Allowing different discount rates would protect Dutch pension ...
https://www.ipe.com/allowing-different-discount-rates-would-protect-dutch-pension-funds/42632.article
"While the amount of pension assets hasn't changed since last April, pension funds' coverage ratio has dropped by almost 20 basis points." Kemna ...
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https://www.ipe.com/allowing-different-discount-rates-would-protect-dutch-pension-funds/42632.article
"While the amount of pension assets hasn't changed since last April, pension funds' coverage ratio has dropped by almost 20 basis points." Kemna ...
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73
State Pension Funds Adjust to 'New Normal' of Lower Returns
https://www.ai-cio.com/news/state-pension-funds-adjust-new-normal-lower-returns/
The Wisconsin Retirement System's (WRS) long-term return assumption for 2017 was 7.2%; however, the plan uses a lower discount rate of 5% to ...
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https://www.ai-cio.com/news/state-pension-funds-adjust-new-normal-lower-returns/
The Wisconsin Retirement System's (WRS) long-term return assumption for 2017 was 7.2%; however, the plan uses a lower discount rate of 5% to ...
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74
The Discount Rate in Pension Assets and Liabilities ...
http://bibliotecadigital.fgv.br/ojs/index.php/rbfin/article/view/66262
Pension Liabilities, Discount Rates, Cash Flow Matching ... implications to the asset and liabilities management in Pension Funds with their ...
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http://bibliotecadigital.fgv.br/ojs/index.php/rbfin/article/view/66262
Pension Liabilities, Discount Rates, Cash Flow Matching ... implications to the asset and liabilities management in Pension Funds with their ...
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75
4Q20 Pension Mark-to-Market Charge Overview
https://investors.ups.com/_assets/_8bef12a2f82e2704a0ea82a6ffd1d6ce/ups/db/1111/9830/file/4Q_20_Pension_Mark_to_Market.pdf
US Plans' discount rate illustrated for informational purposes. Q4 2020 MTM Pension Charge. Q4 MTM charge. $6,484. Income tax benefit.
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https://investors.ups.com/_assets/_8bef12a2f82e2704a0ea82a6ffd1d6ce/ups/db/1111/9830/file/4Q_20_Pension_Mark_to_Market.pdf
US Plans' discount rate illustrated for informational purposes. Q4 2020 MTM Pension Charge. Q4 MTM charge. $6,484. Income tax benefit.
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76
Declining discount rates reduced funded ratio of pension plans
https://www.benefitspro.com/2013/01/09/declining-discount-rates-reduced-funded-ratio-of-p/
The discount rate for the December 2012 funded status plunged 49 basis points to 4.18 percent from 4.67 percent at the end of 2011, and the ...
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https://www.benefitspro.com/2013/01/09/declining-discount-rates-reduced-funded-ratio-of-p/
The discount rate for the December 2012 funded status plunged 49 basis points to 4.18 percent from 4.67 percent at the end of 2011, and the ...
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77
Detroit Fight Shows Why Public Pensions Are Bound for ...
https://www.businessinsider.com/detroit-fight-shows-why-public-pensions-are-bound-for-problems-2013-8
Public employee pension funds typically set their discount rates equal to their expected return on assets. And typically, they have used ...
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https://www.businessinsider.com/detroit-fight-shows-why-public-pensions-are-bound-for-problems-2013-8
Public employee pension funds typically set their discount rates equal to their expected return on assets. And typically, they have used ...
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78
Discounting pension liabilities: funding versus value*
https://gpennacc.web.illinois.edu/BrownPennacchiJPEF2016.pdf
standards for US state and local government pension plans, has long used rules that relate the discount rate to the expected return on pension plan assets, ...
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https://gpennacc.web.illinois.edu/BrownPennacchiJPEF2016.pdf
standards for US state and local government pension plans, has long used rules that relate the discount rate to the expected return on pension plan assets, ...
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79
Corporate Pensions & COVID-19
https://am.jpmorgan.com/us/en/asset-management/institutional/investment-strategies/pension-strategy/corporate-pensions-and-covid19/
“Institutional Investor” would include pension funds, investment company ... This is the largest discount rate movement on record over a comparable period.2 ...
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https://am.jpmorgan.com/us/en/asset-management/institutional/investment-strategies/pension-strategy/corporate-pensions-and-covid19/
“Institutional Investor” would include pension funds, investment company ... This is the largest discount rate movement on record over a comparable period.2 ...
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80
State and Local Government Pension Funding on the Eve of ...
https://journals.sagepub.com/doi/full/10.1177/0886368720942388
Public pension plans had traditionally based their assumed expected rate of return on invested assets (discount rate) on past experience, ...
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https://journals.sagepub.com/doi/full/10.1177/0886368720942388
Public pension plans had traditionally based their assumed expected rate of return on invested assets (discount rate) on past experience, ...
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81
Valuation - CAAT Pension Plan
https://www.caatpension.ca/about-us/valuation
Funded status and the discount rate ... The Plan is currently 124% funded. That means we have set aside $1.24 for the value of every dollar of pension to be ...
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https://www.caatpension.ca/about-us/valuation
Funded status and the discount rate ... The Plan is currently 124% funded. That means we have set aside $1.24 for the value of every dollar of pension to be ...
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82
PENSION COMMUNICATION RESOURCES - FPPA
https://www.fppaco.org/GASB/GASB-P2F2.pdf
invested assets of the pension plan trust. The rationale for this discount rate is that, unlike other liabilities, a substantial portion of the pension ...
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https://www.fppaco.org/GASB/GASB-P2F2.pdf
invested assets of the pension plan trust. The rationale for this discount rate is that, unlike other liabilities, a substantial portion of the pension ...
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83
Note A - Pension Plan - State of Michigan
https://www.michigan.gov/psru/administration-and-compliance/gasb/gasb-68/sample-notes-to-financial-statements/note-a-pension-plan
Depending on the plan option selected, member retirement benefits are determined by final average compensation, years of service, and a pension factor ranging ...
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https://www.michigan.gov/psru/administration-and-compliance/gasb/gasb-68/sample-notes-to-financial-statements/note-a-pension-plan
Depending on the plan option selected, member retirement benefits are determined by final average compensation, years of service, and a pension factor ranging ...
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84
S&P 500 Pension Funded Ratio was Flat in January
https://www.northerntrust.com/united-states/pr/2022/pension-funded-status-january
Higher discount rates: Average discount rate increased from 2.51% to 2.86% during the month. This led to lower liabilities. The average funded ...
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https://www.northerntrust.com/united-states/pr/2022/pension-funded-status-january
Higher discount rates: Average discount rate increased from 2.51% to 2.86% during the month. This led to lower liabilities. The average funded ...
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85
EPF Response to HMT Consultation on the Discount Rate ...
https://essexpensionfund.co.uk/resources/epf-response-to-hmt-consultation-on-the-discount-rate-methodology
Essex Pension Fund's response to HM Treasury's consultation on proposed changes to the discount rate methodology.
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https://essexpensionfund.co.uk/resources/epf-response-to-hmt-consultation-on-the-discount-rate-methodology
Essex Pension Fund's response to HM Treasury's consultation on proposed changes to the discount rate methodology.
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86
Positive Signs for Pension Plans in August - ASPPA
https://www.asppa.org/news/positive-signs-pension-plans-august
River and Mercantile, similarly, reports that in August they found that pension discount rates rose by 0.05%. However, they say that by ...
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https://www.asppa.org/news/positive-signs-pension-plans-august
River and Mercantile, similarly, reports that in August they found that pension discount rates rose by 0.05%. However, they say that by ...
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87
The Impact of Pension Accounting on Stock Values
https://www.federalreserve.gov/pubs/feds/2008/200804/200804pap.pdf
DB plans became significantly overfunded and the earnings on pension fund ... pension obligations multiplied by the plan's assumed discount rate; ...
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https://www.federalreserve.gov/pubs/feds/2008/200804/200804pap.pdf
DB plans became significantly overfunded and the earnings on pension fund ... pension obligations multiplied by the plan's assumed discount rate; ...
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88
Setting the Accounting Discount Rate Assumption for Pension ...
https://www.cia-ica.ca/publications/publication-details/220174
One of the most material assumptions that plan sponsors must select is the discount rate assumption (i.e., the assumption used to discount the ...
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https://www.cia-ica.ca/publications/publication-details/220174
One of the most material assumptions that plan sponsors must select is the discount rate assumption (i.e., the assumption used to discount the ...
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89
Discount Rate Regulation for Canadian Private Defined ...
https://globalriskinstitute.org/read/discount-rate-regulation-for-canadian-private-defined-benefit-pension-plans/
This regulation is challenged by the incomplete long-term bond market. Since DB pension plans are often confronted with ultra-long-term commitments with ...
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https://globalriskinstitute.org/read/discount-rate-regulation-for-canadian-private-defined-benefit-pension-plans/
This regulation is challenged by the incomplete long-term bond market. Since DB pension plans are often confronted with ultra-long-term commitments with ...
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90
The Consolidated Police and Firemen's Pension Fund of New ...
https://www.nj.gov/treasury/pensions/documents/financial/gasb/gasb67-cpfpf20.pdf
Calculation of the Net Pension Liability at the discount rate as well as discount rates 1% higher and lower than the discount rate, and.
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https://www.nj.gov/treasury/pensions/documents/financial/gasb/gasb67-cpfpf20.pdf
Calculation of the Net Pension Liability at the discount rate as well as discount rates 1% higher and lower than the discount rate, and.
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91
Discount Rates in the Local Government Pension Scheme
https://www.if.org.uk/wp-content/uploads/2020/03/Local_Government_Pensions_FINAL.pdf
This is different from the State pension, and also the public sector pension schemes for the NHS, teachers and civil servants, where no funds are built up. In ...
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https://www.if.org.uk/wp-content/uploads/2020/03/Local_Government_Pensions_FINAL.pdf
This is different from the State pension, and also the public sector pension schemes for the NHS, teachers and civil servants, where no funds are built up. In ...
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92
Maryland Transit Administration Pension Plan
https://www.mdot.maryland.gov/OOF/2021_FINAL_GASB6768_201778_MTA.pdf
Projected benefit payments are required to be discounted to their actuarial present values using a Single. Discount Rate that reflects (1) a ...
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https://www.mdot.maryland.gov/OOF/2021_FINAL_GASB6768_201778_MTA.pdf
Projected benefit payments are required to be discounted to their actuarial present values using a Single. Discount Rate that reflects (1) a ...
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93
Discount Rates Impact on Actuarial Valuation of Dutch ...
https://www.repository.utl.pt/bitstream/10400.5/17026/1/DM-PBA-2018.pdf
Dutch Pension Funds. Determining Discount Rates and Sensitivity Analysis on Pension plans in Netherlands. PAULA BARUGA ATUHAIRE. OCTOBER 2018 ...
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https://www.repository.utl.pt/bitstream/10400.5/17026/1/DM-PBA-2018.pdf
Dutch Pension Funds. Determining Discount Rates and Sensitivity Analysis on Pension plans in Netherlands. PAULA BARUGA ATUHAIRE. OCTOBER 2018 ...
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94
Pension funds' rosy projections spell trouble for Illinois taxpayers
https://www.illinoispolicy.org/pension-funds-rosy-projections-spell-trouble-for-illinois-taxpayers/
A 6 percent rate of return tracks more closely with the state pension systems' actual 10-year investment performance. Using that discount rate ...
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https://www.illinoispolicy.org/pension-funds-rosy-projections-spell-trouble-for-illinois-taxpayers/
A 6 percent rate of return tracks more closely with the state pension systems' actual 10-year investment performance. Using that discount rate ...
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95
Adjusted Pension Liability Medians for US States
https://www.ncsl.org/documents/summit/summit2013/online-resources/Moody-Adjusted-Pension-Liability-Medians.pdf
Allocating reported pension liabilities of cost-sharing plans to ... net pension liabilities based on a market-determined discount rate and ...
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https://www.ncsl.org/documents/summit/summit2013/online-resources/Moody-Adjusted-Pension-Liability-Medians.pdf
Allocating reported pension liabilities of cost-sharing plans to ... net pension liabilities based on a market-determined discount rate and ...
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96
A Common-Sense Strategy for Fixing State Pension Problems ...
https://www.cbpp.org/research/a-common-sense-strategy-for-fixing-state-pension-problems-in-tough-economic-times
Using a lower discount rate such as a riskless rate substantially raises a pension fund's unfunded liabilities. As a result, proponents of ...
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https://www.cbpp.org/research/a-common-sense-strategy-for-fixing-state-pension-problems-in-tough-economic-times
Using a lower discount rate such as a riskless rate substantially raises a pension fund's unfunded liabilities. As a result, proponents of ...
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