October 28, 2015
During the third quarter of 2015 (Q3 2015), the funded status of the model pension plan examined in each issue of Prism decreased by 5 percentage points: from 87 percent to 82 percent. This decrease was the result of a 4 percent asset decrease and a 2 percent liability increase during the quarter.
Plan sponsors should examine changes in their own defined benefit plans’ assets, liabilities and funded ratios from the vantage point of both accounting and funding metrics.
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