Pension

Mortality Improvements

Defined Benefit plan actuaries use various assumptions to calculate a plan’s benefit liabilities for various purposes. One of the main assumptions employed is the rate of mortality for the plan’s population. The IRS requires specific mortality tables for some...

read more
The Current Trend of Pension De-Risking
The Current Trend of Pension De-Risking

Pension plan “de-risking” has recently become a hot discussion topic for pension plan sponsors. De-risking involves employing strategies to make the plan less sensitive to factors that affect required pension funding levels, such as market swings and life expectancy...

read more