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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 Funding Improved Significantly in 2024!
Milliman is out with the year-end report on corporate pension funding and it tells a beautiful story. The Milliman 100 Pension Funding Index (PFI), is reporting an average 105% funded ratio at the end of 2024 compared to 99.5% at...
Corporate Pension Funding Improves, Again: Milliman
By: Russ Kamp, Managing Director, Ryan ALM, Inc. The Milliman 100 Pension Funding Index (PFI) has once again been produced ( View the complete Pension Funding Index ). The index, which includes the largest 100 U.S. corporate pension plans, reveals...
And So It Is!
By: Russ Kamp, Managing Director, Ryan ALM, Inc. Milliman has released the results for its Public Pension Funding Index (PPFI), which analyzes data from the nation’s 100 largest public defined benefit plans. They are reporting that the collective funded ratio...
Another Inconsistency
By: Russ Kamp, Managing Director, Ryan ALM, Inc. The US pension industry is so critically important for the financial future of so many American workers. The defined benefit coverage is clearly not what it once was when more than 40%...
Ryan ALM, Inc. 3Q'24 Pension Monitor
By: Russ Kamp, Managing Director, Ryan ALM, Inc. We are pleased to share with you the Ryan ALM, Inc. Q3’24 pension monitor . This quarterly report compares different liability growth rates (based on a 12-year average duration) versus the asset...
Ryan ALM, Inc. Pension Monitor Q1'24
By: Russ Kamp, Managing Director, Ryan ALM, Inc. We are pleased to share with you the Ryan ALM, Inc. Q1'24 pension monitor . This quarterly report compares different liability growth rates (based on a 12-year average duration) versus the asset...