Third Quarter 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. This decrease was driven by a negative asset return of 2 percent and liabilities that remained flat.

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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