Ryan ALM
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Ryan ALM discount rates: ASC 715 and ASC 842
As we enter the final third of 2025 (how is that possible?), actuaries, accounting firms, and pension plan sponsors may begin reviewing their current discount rate relationship(s). If you are one of those, you may want to speak with us...
Corporate Pension Funding - UP!
I was out of the office last week, and as a result I am trying to play catch-up on some of the stories that I think you'd be interested in. Happy to report that Milliman released its monthly Milliman 100...
The Benefits of Using Multiple Discount Rates in a Public Pension Plan
Public pension plan sponsors frequently ask us about the impact of investing in a cash flow matching (CFM) strategy on the fund's ability to achieve the ROA, which is also the discount rate used to value the plan's liabilities under...
Milliman - Corporate Pension Funding Falls in March
Milliman has just released its monthly Milliman 100 Pension Funding Index (PFI) , which analyzes the 100 largest U.S. corporate pension plans. Weak investment returns, estimated at -1.4%, drove the PFI asset level down by $25 billion during March. Current...