養(yǎng)老基金目標(biāo)和戰(zhàn)略(1)(編輯修改稿)
2025-01-28 13:56 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 iability. Lessons Learned ? While 2023 results were strong, they weren’t a panacea. ? Plan sponsors still have the aftereffects of smoothing methodologies to deal with. ? Most plans now realize that a minimum funding strategy is not optimal. ? There is also considerable legislative uncertainty remaining: ? shortterm interest rate and DRCrelated relief ? longterm funding reform. Proactive Strategies ? Push back quarterly contributions ? requires minor acceleration of contribution timing ? improves CL funded % ? reduces PBGC premiums. ? Avoid DRC ? 90%/90%/80%/80% pattern ? avoids large increase in funding requirements. ? Avoid PBGC variable premium ? funding target based on FFL ? variable premiums, unlike contributions, are a deadweight loss to employers. Proactive Strategies 2023 2023 2023 2023 2023 2023 Current liability $ 828 $ 975 $ 1,106 $ 1,220 $ 1,314 $ 1,398 Market value of assets 849 886 902 979 1,026 1,075 Funded % (w/ accrued contributions) 104% 91% 85% 82% 80% 85% PBGC premiums Contributions January 15 April 15 July 15 September 15 October 15 Total contribution Example 1: Minimum Funding Aggregate contributions: $ Aggregate PBGC premiums: $ Proactive Strategies 2023 2023 2023 2023 2023 2023 Current liability $ 828 $ 975 $ 1,106 $ 1,220 $ 1,314 $ 1,398 Market value of assets 849 886 902 973 1,014 1,056 Funded % (w/ accrued contributions) 104% 91% 88% 84% 82% 91% PBGC premiums Contributions January 15 April 15 July 15 September 15 October 15 Total contribution Example 2: Push back quarterly contributions Aggregate contributions: $ Aggregate PBGC premiums: $ Proactive Strategies 2023 2023 2023 2023 2023 2023 Current liability $ 828 $ 975 $ 1,106 $ 1,220 $ 1,314 $ 1,398 Market value of assets 849 886 902 973 1,014 1,159 Funded % (w/ accrued contributions) 104% 91% 88% 84% 90% 90% PBGC Premiums Contributions January 15 April 15 July 15 September 15 October 15 Total Contribution Example 3: Avoid DRC Aggregate contributions: $ Aggregate PBGC premiums: $ Proactive Strategies 2023 2023 2023 2023 2023 2023 Current liability $ 828 $ 975 $ 1,106 $ 1,220 $
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