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Interest rate smoothing’s impact on single-employer pensions

Pension funding, liabilities numbers change with the controversial yet permissible accounting practice of pension smoothing.

By Nick Thornton | Updated on July 05, 2017
According to the SOA, the impact of pension smoothing on plan funding is considerable. (Photo: Getty)

The latest data from the Society of Actuaries shows good news for the state of single-employer pension plans.

According to the SOA’s recently updated analysis of pension plans in the private sector, 89 percent of single-employer plans were not carrying any unfunded liability at the end of 2014, and even more are fully funded when factoring Form 5500 data available for the part of 2015.

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Nick Thornton

Nick Thornton

Nick Thornton is a financial writer covering retirement and health care issues for BenefitsPRO and ALM Media. He greatly enjoys learning from the vast minds in the legal, academic, advisory and money management communities when covering the retirement space. He's also written on international marketing trends, financial institution risk management, defense and energy issues, the restaurant industry in New York City, surfing, cigars, rum, travel, and fishing. When not writing, he's pushing into some land or water.

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