Description: This is a summary of a new research paper entitled: “Determining Discount Rates Required to Fund Defined Benefit Plans” by John Turner and three other economists, which describes a new way to look at pension funding for ongoing plans that is a variant of using expected returns (currently used in public plans) that takes into account the risk that contributions will be needed in the future for this year’s benefit accruals.

Description: Updated study of metrics for measuring stress imposed on US multiemployer pension plans by unfunded liabilities and declining numbers of active participants

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.