January 26, 2016
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. This increase was the result of a 3 percent asset increase and a 1 percent liability decrease 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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