Tag Archives: accounting

Low Pension Discount Rates = Big Accounting Liabilities for FY2011

January 5, 2012 – 11:08 am

Pension discount rates have plummeted over the past few months and plan sponsors should prepare for a potential upward spike in balance sheet liabilities for the fiscal year ended December 31, 2011. Using the Citigroup Pension Discount Curve (CPDC) as a proxy, pension accounting discount rates could decrease by 100 basis points (or more). This [...]

By Mark Schulte | Posted in Defined benefit plans, Investments, LDI, Private pensions | Also tagged , , , | Comments (0)

Pension Liability Primer

June 17, 2010 – 10:13 am

Here’s a link to a presentation I gave to an accounting firm and some of their clients yesterday. It is geared towards plan sponsors and gives a high-level overview of the basis for calculating pension liabilities. The presentation also reviews and compares various pension liability results so that plan sponsors can better understand what all [...]

By Mark Schulte | Posted in Defined benefit plans, Private pensions | Also tagged , | Comments (0)
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