Sponsors of private, single-employer defined benefit pension plans are facing increasing funding requirements due to a combination of interest rate and equity market conditions, according to a new report.

The Society of Actuaries, Schaumburg, Ill., published this finding in a new report, “The Rising Tide of Pension Contributions Post-2008: How Much and When?” The report uses data from the regulatory filings of the private sector defined benefit pension system and the Pension Insurance Modeling System, originally developed for the Pension Benefit Guaranty Corp., to analyze the private, single-employer defined benefit system.

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