Archived Insight | May 5, 2021

Pension Plan Funded Status Increases as Interest Rates Rise

During the first quarter of 2021 (Q1), the funded status of the model pension plan examined in each issue of Prism improved by 12 percentage points, up to 100 percent. This issue of Prism explores the reasons behind this increase, and what plan sponsors should examine in their own defined benefit plans.

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Examine your own DB plan’s experience

Plan sponsors should examine changes in their own DB plans’ assets, liabilities and funded ratios from the vantage point of both accounting and funding metrics.

We can help employers project their DB plans’ funded ratios with a complete view of the range of a plan’s possible future statuses, presenting early warning signs of potential challenges.

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Reporting and Disclosure Guide for Benefit Plans 2025

Segal’s comprehensive Reporting and Disclosure Guide for Benefit Plans is the go-to guide for navigating compliance requirements.
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Multiemployer Pension Plan News for Q4 2024

Multiemployer retirement plan sponsors: Get caught up on 5 hot topics in our recap of fourth quarter news impacting multiemployer pension plans.
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Most SECURE 2.0 Plan Design Options Fully Available for 2025

The Treasury and the IRS have issued guidance for recordkeepers to administer the plan design options SECURE 2.0 made available to DC plan sponsors.

This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.