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U.S. Pension Reform
Funding Reform
Government Resources
Laws
House Bills
Senate Bills
Hearings
Examining the Challenges Facing PBGC and Defined Benefit Pension Plans, House Subcommittee on Health, Employment, Labor, and Pensions, 2/2/12
Regulatory Activities
- Funding Relief Under PRA 2010, IRS Employee Plans Technical Guidance Phone Forum presentation, 4/28/11
- IRS Notice 2011-3 [PDF] (provides guidance on the special rules relating to funding relief for single-employer defined benefit pension plans, including multiple employer defined benefit pension plans)
- IRS Revenue Procedure 2010-52 [PDF] (describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with Internal Revenue Code section 431(d)), 12/7/10
- IRS Notice 2010-83: Funding Relief For Multiemployer Defined Benefit Plans Under PRA 2010 [PDF], 11/29/10
- Annual Funding Notice for Defined Benefit Plans, Employee Benefits Security Administration (EBSA)
- IRS Notice 2010-55 [PDF] (provides filing guidance for Form 5500 and Schedule SB for single employer defined benefits plan sponsors considering use of special funding rules)
- IRS Notice 2010-56 [PDF] (provides filing guidance for Form 5500 and Schedule MB for multiemployer defined benefit plan sponsors considering use of special funding rules)
Analysis
- Easing the Pain of Defined-Benefit Pension Plans, CFO, 5/2/12 (New)
- Public Pensions Under Stress, Federal Reserve Bank of Cleveland, Spring 2012 (New)
- Developing a Pension Funding Policy for State and Local Governments [PDF], Gabriel Roeder Smith & Co., 1/25/12
- Avoiding the Benefit Restriction Quagmire [PDF], Milliman DB Digest, January 2012
- Managing Volatility in Defined Benefit Plans [PDF], Principal, December 2011
- Planning a Successful Pension Funding Policy [Governmental Plans] [PDF], Segal, November 2011
- The Rising Tide of Pension Contributions Post-2008: How much and when? An analysis of funding for the U.S. private sector single-employer defined benefit system [PDF], Society of Actuaries, 10/11/11
- The Underfunding of State and Local Pension Plans [PDF], Congressional Budget Office, May 2011
- TW Pension 100: 2010 Disclosures of Funding, Discount Rates, Asset Allocations and Contributions, Towers Watson, April 2011
- Can State and Local Pensions Muddle Through?, Center for Retirement Research at Boston College, March 2011
- Public Pension Funds: How Big a Threat?, Institutional Investor, 3/17/11
- Funding Obligations for Single-Employer DB Pension Plans: Updated Projections for 2011-2014, Towers Watson, March 2011
- 2011 State Pension Reform Proposals, National Conference of State Legislatures, current
- IRS issues funding relief guidance for single-employer plans [PDF], Prudential, March 2011
- IRS issues additional multiemployer funding relief [PDF], Prudential, March 2011
- State & Local Pensions: An Overview of Funding Issues and Challenges [PDF], Center for State & Local Government Excellence, January 2011
- IRS issues revised multiemployer plan amortization extension procedures [PDF], Prudential, January 2011
- IRS Sets Forth Procedures for Multiemployer Plan Amortization Extensions [PDF], Buck Consultants, 1/18/11
- Single-Employer Pension Funding Relief Elections May Require Immediate Action [PDF], Milliman, 1/14/11
- IRS Issues Funding Relief Guidance [PDF], Milliman, 1/12/11
- IRS Publishes Rules for Single-Employer Pension Plan Funding Relief [PDF], Buck Consultants, 1/7/11
- Funding Relief for Single-Employer Defined Benefit Plans [PDF], IRS Employee Plans News, 12/22/10
- DOL Proposes Regulations on Annual Funding Notice [PDF], Buck Consultants, 12/14/10
- IRS Guidance on Pension Funding Relief for Multiemployer Plans, Segal, 12/14/10
- Roads to Reform: Changes to Public Sector Retirement Benefits Across States [PDF], The Pew Center on the States, 11/11/10
- Temporary Pension Funding Relief for Multiemployer Plans [PDF], Segal, July 2010
- Single-Employer DB Plan Funding Obligations Under 2010 Funding Relief, Towers Watson, July 2010
- Pension Funding Relief Enacted for Multiemployer Funds [PDF], Buck Consultants, 7/1/10
- Temporary Pension Funding Relief Becomes Law [PDF], Sibson Consulting, July 2010
News Stories
- State, local pension plans’ funded status slips in 2011, study says, Pensions & Investments, 5/9/12 (New)
- Volatility rains on corporate DB plan funding parade in April, Pensions & Investments, 5/9/12 (New)
- 10 Worst-Off State Pension Funds, The Street, 5/3/12 (New)
- Mercer: April S&P 1500 funding ratio drops to 79%, Pensions & Investments, 5/2/12 (New)
- Funded status of top corporate pension plans falls 5 points in '11, Pensions & Investments, 4/30/12
- Impasse over highway bill holds up pension funding relief, Pensions & Investments, 4/18/12
- Milliman, UBS reports show corporate DB funding climb, Pensions & Investments, 4/5/12
- Wilshire: S&P 500 pension plans take funding hit in 2011, Pensions & Investments, 4/4/12
- Pension Deficit for 100 U.S. Company Plans Increased 41% in 2011, BloombergBusinessweek, 3/29/12
- Top 100 corporate DB plans' liabilities set new high in 2011, says Milliman, Pensions & Investments, 3/29/12
- Pension funding changes could offer some relief, Pensions & Investments, 3/19/12
- Senate passes pension funding relief in highway bill, Pensions & Investments, 3/14/12
- Pension plan interest rate reform provisions approved by Senate, Business Insurance, 3/14/12
- CalPERS board OKs rate-of-return cut to 7.5%, Pensions & Investments, 3/14/12
- Pension funding relief measure with lawmakers: Employers hope for changes to cut plan contributions, Business Insurance, 3/11/12
- Ford to derisk pension plans, Pensions & Investments, 3/9/12
- Milliman: Investment gains, stable discount rate buoy corporate funded status, Pensions & Investments, 3/6/12
- Fortune 1000 DB plans take funding hit in 2011, says Towers Watson, Pensions & Investments, 3/6/12
- State Pensions See Bump in Funded Status, PLANSPONSOR, 3/5/12
- Corporate DB plan funded status ticks up in February, Pensions & Investments, 3/2/12
- GAO: Most public pension plans have enough assets to last at least 10 years, Pensions & Investments, 3/2/12
Funding Surveys
- Pension Funding Index, Milliman, monthly
- Public Plans Database, Center for State & Local Government Excellence and Center for Retirement Research at Boston College, ongoing
- Milliman analysis: Corporate pension funded status declines in April for first time this year [PDF], Milliman, 5/9/12 (New)
- The Funding of State and Local Pensions: 2011–2015 [PDF], Center for State & Local Government Excellence, 5/7/12 (New)
- Pension Plan Funded Status Improves Due to Asset Movement in Q1 [PDF], Sibson, 5/3/12 (New)
- Pension plan funded status falls in April, Mercer, 5/2/12 (New)
- Decline in Discount Rates Drives Pension Plans to Record Deficits in 2011 (2012 Pension Funding Study) [PDF], Milliman, March 2012
- State and Local Government Pension Plans: Economic Downturn Spurs Efforts to Address Costs and Sustainability [PDF], Government Accountability Office, March 2012
- State and Local Pension Plans: Funding Status, Asset Management, and a Look Ahead [PDF], Cato Institute, 2/21/12
- Survey of Plans' 2011 Zone Status [PDF], Segal, Winter 2012
- 2010 Comparative Study of Major Public Employee Retirement Systems [PDF], Wisconsin Legislative Council, December 2011
- The Road to Recovery: The 2010 Update to the NCCMP Survey of the Funded Status of Multiemployer Defined Benefit Plans [PDF], National Coordinating Committee for Multiemployer Plans, 8/1/11
- Changes in Assets, Liabilities and Funded Ratio [PDF], Segal/Sibson, 7/13/11
- Lessons from Well-Funded Public Pensions: An Analysis of Six Plans that Weathered the Financial Storm [PDF], National Institute on Retirement Security, June 2011
- How Does Your Retirement Program Stack Up? - 2011 [PDF], Mercer, June 2011
- 2011 NCPERS Public Fund Study [PDF], National Conference on Public Employee Retirement Systems and Cobalt Community Research, June 2011
- The Funding of State and Local Pensions in 2010 [PDF], Boston College Center for Retirement Research, May 2011
- Survey of Calendar-Year Plans' 2011 Zone Status [PDF], Segal, 5/17/11
- The Widening Gap:The Great Recession’s Impact on State Pension and Retiree Health Care Costs [PDF], Pew Center on the States, 4/25/11
- 2011 NCPERS Public Fund Study [PDF], Preliminary Results, National Conference on Public Employee Retirement Systems, 4/22/11
- Milliman 2011 Pension Funding Survey: Modest Increase in 2010 Funded Status as a Result of Record Employer Contributions [PDF], Milliman, 3/28/11
- Funded Status of Fortune 1000 DB Plans Improves Slightly in 2010, Towers Watson, March 2011
- 2011 Wilshire Report on State Retirement Systems: Funding Levels and Asset Allocation [PDF], Wilshire, 2/28/11
- Survey of Plans' 2010 Zone Status [PDF], Segal, 2/4/11
- Aon Hewitt Analysis Shows Modest Gains in Global Pension Funding Levels in 2010, Aon Hewitt, 1/14/11
- Milliman Analysis: 2010 Ends on a High Note for Corporate Pensions, But Funded Status Still Down for the Year [PDF], Milliman, 1/10/11
- The Impact of Public Pensions on State and Local Budgets [PDF], Center for Retirement Research at Boston College, October 2010
- Milliman Analysis Indicates Worst pension Funded Status in a Decade [PDF], Milliman, 9/16/10
- 2010 Report on City & County Retirement Systems: Funding Levels and Asset Allocation [PDF], Wilshire, 9/14/10
- US Pension Plan Funding at a Historic Low, Mercer, 9/1/10
- How Does Your Retirement Program Stack Up? - 2010 edition [PDF], Mercer, May 2010
- 2010 Wilshire Consulting Report on Corporate Pension Funding Levels [PDF], Wilshire, April 2010
- Modest Increase in 2009 Funded Status Despite Strong Investment Returns [PDF] Milliman, April 2010
- TW Pension 100: 2009 Disclosures of Funding, Discount Rates, Asset Allocations and Contributions, Towers Watson, April 2010
- Multiemployer Pension Plans: Main Street’s Invisible Victims of the Great Recession of 2008: The Results of the NCCMP 2009 Survey of the Funded Status of Multiemployer Defined Benefit Plans [PDF], National Coordinating Committee for Multiemployer Plans, April 2010
- The Funding of State and Local Pensions: 2009-2013 [PDF], Center for Retirement Research at Boston College, April 2010
- Survey of Calendar-Year Plans’ 2010 Zone Status [PDF], Segal, Spring 2010
- Multiemployer Pension Funding Status and the Freeze Decision, August 2009 Survey Results, International Foundation of Employee Benefit Plans, September 2009
Press release
Description
- Multiemployer Pension Funding Status and the Freeze Decision, International Foundation of Employee Benefit Plans, April 2009
Press release
Description
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