Prism

Prism examines the effect of changes in the assets and liabilities of a model single-employer, private sector defined benefit plan on its funded ratio over the four most recent quarters.

Recent Publications

Q1 2018 Pension Plan Experience: Pension Plan Funded Status Increases from Modest Asset Returns and Considerable Reduction in Liabilities
Our model pension plan’s funded status saw a 5% increase in Q1. When did you last review changes in your plan’s funded ratio?

Q4 2017 Pension Plan Experience: Pension Plan Funded Status Increases Slightly from Asset Returns Marginally Outpacing Liabilities
A model pension plan’s funded status increased slightly in Q4 2017.

Q3 2017 Pension Plan Experience: Pension Plan Funded Status Increases Fueled by Strong Asset Returns
Pension funding levels fell slightly in the second quarter as an increase in liabilities offset asset value growth. Learn more about the changes and how plan sponsors can mitigate risk in their plan.

Q2 2017 Pension Plan Experience: Pension Plan Funded Status Decreases
Pension funding levels fell slightly in the second quarter as an increase in liabilities offset asset value growth. Learn more about the changes and how plan sponsors can mitigate risk in their plan.

Q1 2017 Pension Plan Experience: Pension Plan Funded Status Increases
Pension funding levels continued to rise in the first quarter as asset value growth outpaced an increase in liabilities. Learn more about the changes and how plan sponsors can mitigate risk in their plan.

Q4 2016 Pension Plan Experience: Pension Plan Funded Status Increases Due to Rising Interest Rates
Rising interest rates contributed to a fourth-quarter 2016 rebound in pension funding levels — but also magnified plans’ exposure to the uncompensated risks of interest-rate movements. Amid the continued volatility in financial markets, have you reviewed changes in your own plans’ funded status lately?

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