Minimum funding requirements by plan sponsors could change based on extensions in pension stabilization provisions.
That's the determination of a study by the Society of Actuaries that examines the effects of pension stabilization provisions on funding of the U.S. single-employer defined benefit system.
The report, "Stretching the Corridor: The Effects of Extended Rate Stabilization on Defined Benefit Plan Funding Requirements," looks at how much flexibility is increased in plan sponsors' minimum funding requirements as an outgrowth of an extension to the provisions.
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