Q2 2017 Pension Plan Experience

After increasing for three consecutive quarters, pension funding levels fell slightly in the second quarter of 2017.

Sibson and Segal Marco Advisors examine the effects of changes in the assets and liabilities of a model defined benefit plan on its funded ratio over the four most recent quarters.

In this issue, you’ll learn:

  • How Q2 investment performance contributed to a 3 percent asset increase for the model pension plan;
  • How changes in the yield curve during the quarter increased the model plan’s liability by about 5 percent;
  • The impact of these changes on the model plan’s funded status; and
  • How deterministic and asset-liability modeling can help you measure the risks to your own plan stemming from recent changes in its assets, liabilities and funded ratio.


See previous issues of Prism

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