The SOA is pleased to make available an article comparing the recent historical relationship between pension plan funded status and discount rates used to compute liabilities for funding purposes. The comparison spans years 2009-2014 and covers single employer plans, multiemployer plans, and public plans run by states and large cities.
This article compares the recent historical relationship between pension plan funded status and discount rates used to compute liabilities for funding purposes.1 Comparisons include all three major categories of defined benefit pension plans in the United States: single employer (SE) plans, multiemployer (ME) plans, and state and large city public plans (PP).2.
