- Home
- Publications & Resources
- Prism
Prism, a Quarterly Review of Funded Status: First Quarter 2010 Pension Plan Experience
Abstract
Prism is a new quarterly publication of Sibson Consulting and Segal Advisors that underscores the importance of taking an integrated approach when evaluating investment performance of a pension plan.
This publication is being introduced as part of our continuing efforts to enhance awareness that it is neither solely assets nor liabilities that drive profit and loss statements, balance-sheet entries and funding metrics, but the relationship between assets and liabilities. Prism will examine the effect of changes in the assets and liabilities of a model DB plan on its funded ratio over the four most recent quarters, viewing such changes through a marked-to-market lens.
This first issue of Prism includes the following three graphs:
- Change in Assets, Liabilities and Funded Ratio
- Investment Performance
- Changes in the Yield Curve
Plan sponsors should examine quarterly changes in their own DB plans' assets, liabilities and funded ratios.