Fourth Quarter 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. This increase was driven by an asset return of 5 percent and a liability decrease of 1 percent.

Plan sponsors should examine changes in their own defined benefit plans' assets, liabilities and funded ratios both from the vantage point of accounting and funding metrics.

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