Second Quarter 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. This increase was driven by an asset return of 4 percent and a liability increase of 3 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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