Articles

Target Date Funds: Three Things to Consider

Target Date Funds: Three Things to Consider

This article addresses three major features common to most TDFs’ structure: asset allocation (specifically, equity exposure), management style (including active and passive management, use of proprietary funds, and tactical asset allocation), and fees – which, if not evaluated carefully and on a manager-by-manager basis, could result in a mismatch between an employer’s goals and participant investment results.

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2017 Pension Plan Report Card – An Above Average Year

2017 Pension Plan Report Card – An Above Average Year

Strong markets coupled with favorable changes in corporate tax rates made 2017 a very good year for pension plan sponsors. The continuing run up in the equity markets meant that most plan sponsors saw funded status improvements in 2017 in spite of discount rate declines.

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A Return to Normal Volatility?

A Return to Normal Volatility?

The equity markets have been extremely volatile over the past two weeks. Are these market movements perhaps the start of something big, or just the first step to volatility returning to a more typical level?

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2017 Fiscal Year-End Accounting Considerations

2017 Fiscal Year-End Accounting Considerations

Many pension plan sponsors are in the process of figuring out what assumptions they will be using to value liabilities for their 2017 fiscal year-end disclosures. This article looks at what has changed this year and what that means for pension plan liabilities.

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2018 IRS Limits Announced

2018 IRS Limits Announced

On October 19, 2017, the Internal Revenue Service announced dollar limitations for pension plans and other retirement-related items for 2018.  The Social Security Administration announced the 2018 Taxable Wage Base a week earlier, while the Pension Benefit...

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