Regulation
SECURE 2.0 Cash Balance Reforms Codified by IRS
The changes should make it easier for defined benefit plans to pass IRS backloading tests.
Tag: October Three Consulting
Pensions
US Corporate Pension Funding Status Keeps Climbing
After another month in which funded status improved, according to most projections, some models reached their highest points in more than a decade.
Pensions
US Corporate Pension Funding Rises Slightly in September
Funding status rebounded from a loss in August.
Market Moves
US Corporate Funding Ratios Decline Slightly in August
Corporate pension funding decreased for the first time since December 2022.
Asset Allocation
Strong Equities, Dip in Liabilities Boost Pensions
July sees fourth consecutive month of improved U.S. corporate pension funding.
Pensions
Corporate Pension Funding Hits Highest Level Since Financial Crisis
Strong June investment returns drive significant jump as liabilities stabilize.
What Is the Special Financial Assistance Program?
And what does the federal program for struggling multiemployer plans mean for the future of defined benefit plans?
Pensions
U.S. Pension Funding Ratios Continue to Increase
Better equity performance and higher interest rates in October contribute to pensions nearing full funding.
Pensions
Funding Status of Pensions Increases Marginally Despite Equity Market Downturn
Concluding the September pension watch, two consultants monitored that funding ratios in U.S. plans had eclipsed over 100% funded.
Asset Allocation
Higher Discount Rates Offset Lower Equity Values in August
U.S. corporate pension funds improve by 0.7 percentage points, to 99.0% in August from 98.3% in July.
Asset Allocation
Higher Stocks Benefit US Corporate Plans in July
Despite lower discount rates, aggregate funding level for plans of S&P 1500 companies rose to 102%.
Newsmakers
Conflicting Data on Corporate Pension Funded Status for May
Some consultants report an increase in funded ratios, others report a decrease, while others report minimal change.
Regulation
Multiple Employer Pension Plans May Need to Brace Themselves for Lawsuits
Consulting firm October Three says lawyers will likely set their sights on MEPs.