pension plans

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  Sibson: Model pension plan increases by 2% in Q4

  By Warren S. Hersch  |  January 29, 2013

  Accounting for the increase was a liability decrease of 2 percent.

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  Differences in pension plan rules determine annuitization rates

  By Warren S. Hersch  |  January 18, 2013

  A brief shows rate varies directly with the degree to which plan rules restrict the ability to choose a partial or lump-sum distribution.

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  Milliman: Funded Status Decline Pushes Pension Deficit to a Record $533 Billion

  By Warren S. Hersch  |  August 7, 2012

  The increase in pension fund liabilities, the study discloses, far exceeds a $13 billion investment gain. The increase has resulted in a Milliman 100 PFI funded status deficit of $533 billion and a reduced funded ratio of 70.9%.

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  Congress Passes Bill to Enable Pension Funding of Life Insurance Purchases

  By Arthur D. Postal  |  July 2, 2012

  Sponsors of defined benefit retirement plans will be able to use excess money in their plans to fund the purchase of life insurance for their retirees for the first time under a provision of legislation passed by Congress Friday.

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  Survey: More than Two-Thirds of Plan Sponsors with DB Plans for New Hires Will Keep Them

  By Warren S. Hersch  |  May 24, 2012

  A significant number of U.S. employers that still offer defined benefit pension plans say they remain committed to providing those benefits to new salaried employees, according to a survey by global professional services company Towers Watson.

• Pension Plans Reduce Funding Deficit by $30 Billion in 2012

  By Warren S. Hersch  |  February 6, 2012

  The nation’s 100 largest defined benefit pension plans collectively experienced a $30 billion improvement in pension funding this year, according to a new survey.

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  Milliman: Top Pension Plans Enjoyed $44B Gain in 3Q

  By Warren S. Hersch  |  November 7, 2011

  Milliman attributes the third quarter improvement to investment gains. As of October 31, the funded ratio rose to 75.4% from 72.8% at the end of September.