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- What Discount Rate Should Be Used to Valued Defined Benefit Pension Liabilities?
- In defined benefit pension plans, the primary function of the actuarial valuation is to determine appropriate contribution rates from the plan sponsor. For this reason, the valuation discount rate is based on the expected return on the assets of the pension fund and the definition of the actuarial liability can...
- White papers 2004-01-01
- Key Factor 8 - Refine Company Objectives
- During 2006, company managers will be presenting a new view of their companies to investors and analysts, based on international accounting standards. The company managers may well find that the procedures they have built up over the years to avoid sudden changes to the accounting picture are not so effective...
- White papers 2006-04-10
Additional Resources
- UBS Announces Launch of iBoxx US Pension Liability Indices
- CHICAGO -- UBS today announced that it has partnered with International Index Company IIC to launch a suite of iBoxx US Pension Liability Indices, a three-index set of benchmarks that seek to mimic pension liability performance. These indices are designed to help plan sponsors, consultants and investment managers construct more...
- Research articles 2006-10-18
- News briefs.(United States pension plans' funding)(Employees' Retirement System of Rhode Island terminates Shenkman Capital Management)(Goldman Sachs group Inc. quarterly assets under management up)
- U.S. pension plans' funding level drops in February PITTSBURGH - U.S. pension plans' funding level declined by 3.4 percentage points in February, according to Mellon Financial's pension liability indexes. The funded status of pension plans had been U.S. pension plans' funding level drops in...
- Research articles 2007-03-19
- REVELATIONS: NISSAN PENSION PLAN $3.3 BILLION UNFUNDED; RENAULT DEAL FORCES CALCULATION OF LIABILITIES.
- Renault SA's purchase of a big chunk of Nissan Motor Co. Ltd. revealed the Japanese carmaker has an unfunded pension liability of $3.3 billion. Nissan's pension assets total $1.6 billion; its pension liabilities, $4.9 billion. (The unfunded liabil Renault SA's purchase of a...
- Research articles 1999-04-05
- PBGC gambles on LTV recovery. (Pension Benefit Guaranty Corp.; LTV Corp.'s bankruptcy reorganization)
- The federal Pension Benefit Guaranty Corp. has decided to gamble on the future of bankrupt LTV Corp. in the hope of avoiding a massive pension liability down the road. The PBGC's gamble would put the federal government in the unusual position of payinThe federal Pension Benefit...
- Research articles 1991-11-11
- How will full adoption of statement 87 affect your liability disclosure?
- The deadline for compliance with the Financial Accounting Standards Board's Statement 87, Employer's Accounting for Pensions, is in the first quarter of 1989. The clause requiring the recording of a minimum pension liability applies only to underfunded plans that are part of a single-employer defined pension plan. Other Statement 87...
- Research articles 1989-03-01
- Riverside County, Calif., moves to pay off pension liability.
- By Michael Coronado, The Press-Enterprise, Riverside, Calif. Knight Ridder/Tribune Business News Nov. 17--Riverside County supervisors decided Tuesday they will take the financial high road and shore up approximately $471 million in long-term pension liabilities. Supervisors approved in concept a...
- Research articles 2004-11-17
- Looking healthy: Stocks in some sectors shrug off liabilities; Aerospace, automotive groups not showing ill effects from pension funding deficits.(News)
- Byline: Phyllis Feinberg Unfunded liabilities don't seem to be putting a crimp in the stocks of the aerospace industry. Boeing Co., Chicago, which had the largest unfunded pension liability according to a review of the annual reports of the spon Byline:...
- Research articles 2004-09-20
- $80 billion issue: Corporate pension plans are caught in political crossfire; House passes pension liability benchmark legislation, but much more difficult fight awaits bill in Senate.(News)
- Byline: Vineeta Anand WASHINGTON - Corporate pension plans might have become pawns in an election-year gambit that could cost them $80 billion in additional contributions this year and next if the Senate fails to pass a pension package before it r Byline: Vineeta...
- Research articles 2004-04-05
- Funding the $2 trillion retiree benefit liability
- Funding the $2 Trillion Retiree Benefit Liability The total unfunded liability for retiree benefits may represent the greatest crisis in employee benefits since the unfunded pension liability uproar resulting from the enactment of ERISA. In 1983, the U.S. Department of Labor estimated the accrued liability of private employers for...
- Research articles 1989-12-01
- E.U. ruling raises pension liability questions. (European Union)
- LUXEMBOURG - A recent European Court of Justice ruling could make employers in the European Union liable for pension payments to part-time workers employed as far back as 1976. While some lawyers and pension experts think the ruling is broad enough toLUXEMBOURG - A recent European...
- Research articles 1998-01-05
- Sara Lee's pension puzzle; Underfunding squeezes cash, complicates plans to divest divisions.(markets)
- Byline: JULIE JARGON Escalating pension costs at Sara Lee Corp. could threaten CEO Brenda Barnes' ambitious turnaround plans. The company recently said it will contribute $219 million toward its $1.5-billion unfunded pension liability this fisca Byline: JULIE JARGON ...
- Research articles 2005-09-26
- Pension Deficit or Corporate Debt - How Should a Company Choose?
- Traditionally, finance directors have aimed to minimise pension scheme contributions by encouraging the use of optimistic investment return assumptions and spreading any cash commitment over the longest credible period. Trustees would set out to get as much money in the fund as quickly as possible. Generally, a compromise would be...
- White papers 2005-05-11
- Pension Reform Will Be Delayed.
- Byline: George Brandon Congress won't make major revisions for at least a year or two in the way companies calculate their pension liability and determine how much money they must put into their plans. This year, Congress will simply extend the status quo for...
- Research articles 2005-03-25
- Bank of India start defined contributory pension.
- May 12--Bank of India has become the first public sector bank to introduce a defined contributory system of pension benefits for all employees joining after April 1, '06. While existing employees and pensioners will continue to be the beneficiaries of the pension corpus of the bank,...
- Research articles 2006-05-12
- Treasury proposes pension liability fix. (Pensions).
- The Treasury Department says employers ought to use a yield-curve approach when calculating pension liabilities. Today, plan sponsors use one simple rate that is 20% higher than the four-year average of yields on 30-year Treasury bonds. Under a new Treasury Department proposal,...
- Research articles 2003-07-14
- Public pension deficit `near pounds 700bn
- THE UNFUNDED public sector pension liability has soared to almost pounds 700bn, more than 60 per cent higher than the Government's estimates, according to the financial consultants Watson Wyatt. The enormous deficit is a result of the swelling public sector workforce, increased longevity and a failure to apply a suitable...
- Research articles 2005-02-18
- Real Estate Investment in an Asset/Liability Modeling Context
- The role of real estate in a pension plan is examined using an asset/liability modeling framework. The study developed a representative liability model of a pension fund to find the impact of different liability structures on asset allocation. Efficient real estate allocations in the pension-plan context are found to be...
- White papers 2003-02-12
- $937 million liability; Underfunding could bring sour note to troubled Vivendi's divestiture plan.(Vivendi Universal, pension fund liability)(Brief Article)
- PARIS - Vivendi Universal SA's $937 million unfunded pension and post-retirement liability could complicate the company's attempt to avoid bankruptcy by divesting key businesses. That figure is as of Dec. 31, and actuaries say the liability has wo PARIS - Vivendi Universal SA's...
- Research articles 2002-08-05
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