Tag: defined benefit plans
Bond Manager Reflects on Industry Change, Increased Role of LDI
The president and CIO of Ryan Labs describes in detail the mechanics behind the firm’s new defensive bond portfolio strategy—and the way his work continues to be shaped...
Council Recommends Simplifying Mandated Retirement Plan Disclosures
The ERISA Advisory Council has provided the DOL with recommendations for design and delivery improvements with respect to the Summary Plan Description, the Annual Funding Notice and the...
DB Plans in Second Six-Year Cycle Have Longer to Adopt Pre-Approved Plans
The IRS extended the period to adopt an approved plan document to April 30, 2020, from January 31, 2019.
PBGC Proposes Certain Amendments to Rules for Terminated DB Plans
The amendments to regulations on guaranteed benefits and asset allocation would incorporate statutory changes to the rules for participants with certain ownership interests in a plan sponsor.
ETFs Can Help DB Plans With Risk and Liquidity
Justin Sibears, with Newfound Research, also cites their proliferation into so many specific areas of the market as a benefit of ETFs.
Trend for Accelerating DB Funding Set by Largest Plans
“We expect others in the industry will take similar actions,” says Justin Owens, director, Client Strategy & Research, Russell Investments.
Accelerating DB Funding an Important Strategy to Discuss
Tax reform has only increased the incentive to accelerate contributions to defined benefit plans, and there will still be incentives in the future, but plan sponsors won't benefit...
LPL Researchers Perspectives on Managing Interest Rate Risks
According to the researchers, sector diversification and yield curve positioning can help investors during rising-rate periods.
Help DB Clients Stay Realistic About Mortality Assumptions
“It is important for actuaries for all types of pension plans, including those who work with multiemployer and public-sector plans, not to reverse expectations for mortality improvement in...
DB Plans Have Been Helped by Funding Relief
A study found DB plans that used the smoothed discount rates under current law had a much lower unfunded liability than plans that did not.
U.S. Retirement Market Has Greater Propensity Towards Home Bias
According to Willis Towers Watson’s Thinking Ahead Institute’s 2018 Global Pension Assets Study, the institute sees shifts in investment models for retirement plans across the globe.
Rising Rates Bring Bond Duration and Supply Questions to the Fore
Vanguard’s lead actuary for the OCIO pension support business sounds a clear note of caution about attempting to “beat the rush” into long corporate bonds that could come...
Prepare DB Clients for Lower Equity Returns
Mercer suggests key priorities for DB plan sponsors for 2018.
Tax Reform Is Leading Some Plan Sponsors to Enhance Benefits
More than one-quarter of organizations have or are planning or considering increasing 401(k) contributions, Willis Towers Watson finds.
PBGC Increases Penalties for Failing to Provide Reports, Disclosures
However, the agency says it is uncommon for it to assess information penalties.
Provisions of Tax Reform Could Affect DB Plan Sponsor Strategies
DB plan sponsors may want to make a voluntary contribution to their plans in 2018 to claim a deduction at their former, higher tax rate, according to Michael...
Splitting Up DB Plans Can Reduce PBGC Premiums
DB plan sponsor clients may want to consider a strategy to reduce PBGC variable-rate premiums.
PBGC Offers Missing Participants Program to DC Plans
A final rule opens the current program to terminated DC plans and small professional service defined benefit plans.