Approximately 90 responses were received for this survey with about 2/3 from U.S. and 1/3 from Canadian plans. We only received results for about eight plans with September 30 measurement dates (United States only). We tabulated data and have presented it in eight tables.
U.S. Only–December 31 Measurement Date
- Table 1–FAS 87 Assumptions broken by type of organization (public/private/not-for-profit)
- Table 2–FAS 87 Assumptions broken by size of plan (small/medium/large)
- Table 3–FAS 106 Assumptions broken by type of organization (public/private/not-for-profit)
- Table 4–FAS 106 Assumptions broken by size of plan (small/medium/large)
Canada Only–December 31 Measurement Date
- Table 5–FAS 87 Assumptions broken by type of organization (public/private/not-for-profit)
- Table 6–FAS 87 Assumptions broken by size of plan (small/medium/large)
- Table 7–FAS 106 Assumptions (total only)
U.S. Only–September 30 Measurement Date
- Table 8–FAS 87 Assumptions (total only)
Method
Responses were solicited from the members of the Pension and Smaller Consulting Firm Sections. We used an Internet-based survey tool that collected information about the plans, organizations and assumptions. The vast majority of the responses were valid, however, some responses were considered unusable. In this case, we excluded the portion of the response that was unusable and used the remainder of their response for the other questions.
Due to the limited number of Canadian FAS 106 responses and responses for September 30 measurement dates, we did not summarize the results by type of organization or plan size.
We would request that if you have any feedback on the survey, its usefulness and/or our summary report, please direct your comments to David Ward.