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.

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  • Q4 2018 Pension Plan Experience

    During the fourth quarter of 2018 (Q4), the funded status of the model pension plan examined in each issue of Prism dropped by 8 percentage points, to 87 percent.

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  • Q3 2018 Pension Plan Experience

    During the third quarter of 2018 (Q3), the funded status of the model pension plan examined in each issue of Prism rose by 2 percentage points, to 95 percent.

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  • Q2 2018 Pension Plan Experience

    The pension funding level of our model defined benefit plan increased by 2 percentage points in the second quarter of 2018.

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  • Q1 2018 Pension Plan Experience

    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?

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  • Q4 2017 Pension Plan Experience

    A model pension plan’s funded status increased slightly in Q4 2017.

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  • Q3 2017 Pension Plan Experience

    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.

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  • Q2 2017 Pension Plan Experience

    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.

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  • Q1 2017 Pension Plan Experience

    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.

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  • Q4 2016 Pension Plan Experience

    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. 

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  • Q3 2016 Pension Plan Experience

    Pension funding levels inched higher in the third quarter as asset growth slightly outpaced the rise in liabilities. This issue discusses the reasons for the changes and how you can mitigate risk in your plan.

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  • Q2 2016 Pension Plan Experience

    Pension liability growth outpaced asset growth threefold in the second quarter, leading pension funding levels to a new low for 2016.

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  • Q1 2016 Pension Plan Experience

    During the first quarter of 2016, the funded status of the model pension plan examined in each issue of Prism decreased by 4 percentage points: from 83 percent to 79 percent. 

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  • Q4 2015 Pension Plan Experience

    During the fourth quarter of 2015 (Q4 2015), the funded status of the model pension plan examined in each issue of Prism increased by 3 percentage points: from 82 percent to 85 percent. 

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  • Third Quarter 2015 Pension Plan Experience

    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. 

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  • Q2 2015 Pension Plan Experience

    During the second quarter of 2015 (Q2 2015), the funded status of the model pension plan examined in each issue of Prism increased by 8 percentage points: from 79 percent to 87 percent. 

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  • Q1 2015 Pension Plan Experience

    During the first quarter of 2015 (Q1 2015), the funded status of the model pension plan examined in each issue of Prism decreased by 2 percentage points: from 81 percent to 79 percent. 

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  • Q4 2014 Pension Plan Experience

    During the fourth quarter of 2014 (Q4 2014), the funded status of the model pension plan examined in each issue of Prism decreased by 3 percentage points: from 91 percent to 88 percent. 

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  • Q3 2014 Pension Plan Experience

    During Q3 2014, the funded status of the model pension plan examined in each issue of Prism decreased by 2 percentage points: from 93 percent to 91 percent. 

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  • Q2 2014 Pension Plan Experience

    During the second quarter of 2014, the funded status of the model pension plan examined in each issue of Prism increased by 1 percentage point: from 92 percent to 93 percent. 

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  • Q1 2014 Pension Plan Experience

    During the first quarter of 2014, the funded status of the model pension plan examined in each issue of Prism decreased by 3 percentage points: from 95 percent to 92 percent. 

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  • Q4 2013 Pension Plan Experience

    During the fourth quarter of 2013, the funded status of the model pension plan examined in each issue of Prism increased by 5 percentage points: from 93 percent to 98 percent. 

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