Interest Rates – Where to From Here?

Interest Rates – Where to From Here?

Understanding the dynamics that drive interest rates is critical to understanding the level of current rates, why they have changed in the past, and how they might change in the future. This understanding allows investors and pension sponsors to make informed...
2018 Pension Plan Report Card – C+ Year

2018 Pension Plan Report Card – C+ Year

Last year was a so-so year at best for most plan sponsors. For most of the year things looked good but by the end of 2018 there were few things to celebrate. The good news was that interest rates were up year-over-year, but, in December, rates gave up some of the...
Fiduciary Implications of Pension Plan Annuity Purchases

Fiduciary Implications of Pension Plan Annuity Purchases

  Download a PDF version of this article… With the growing number of annuity purchases taking place in the market today, it is imperative that plan sponsors understand the fiduciary implications for implementing this de-risking strategy. Annuity purchases have become...
2017 Fiscal Year-End Accounting Considerations

2017 Fiscal Year-End Accounting Considerations

  Download a PDF version of this article… 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...