Determining Discount Rates Required to Fund DB Plans
The Society of Actuaries’ Pension Section Research Committee is pleased to make available a research report analyzing approaches for the required discount rate to determine adequate funding for DB pension plans. The report was authored by John A. Turner, Humberto Godinez-Olivares, David D. McCarthy, and Maria del Carmen Boado-Penas.
If you have any questions or comments regarding the report, please contact Steve Siegel, Research Actuary at firstname.lastname@example.org.
The SOA’s Pension Section Research Committee would like to thank the following individuals for their input on the project:
Steven Siegel, SOA Research Actuary
Andrew Peterson, SOA Staff Fellow
Lisa Schilling, SOA Retirement Research Actuary
Doug Chandler, SOA Retirement Research Actuary
Barbara Scott, SOA Research Administrator