Q3 2017 Pension Plan Experience

After a slight dip in the prior quarter, pension funding levels increased slightly in the third 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 Q3 investment performance contributed to a 1 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 2 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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