Corporate pension plan sponsors might finally have good news to consider as they set the discount rate they will use to determine the value of their liabilities, a research study by SEI said.

The 12th annual study, which analyzed a database of 688 pension plans, said the rise in interest rates since the start of 2013 gives plan sponsors a break from years of low rates. Higher rates cause the discount rate to go up and liabilities to shrink.

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