July 29, 2015

Second Quarter 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. This increase was the result of a 10 percent liability decrease and flat investment performance 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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