briandonohue芝加哥咨詢公司的〈養(yǎng)老基金目標(biāo)和戰(zhàn)略〉(編輯修改稿)
2025-02-26 17:25 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 get 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 $ 1,314 $ 1,398 Market value of assets 849 935 948 971 1,029 1,158 Funded % (w/ accrued contributions) 109% 96% 88% 85% 90% 90% PBGC Premiums Contributions January 15 April 15 July 15 September 15 October 15 Total Contribution Example 4: Avoid PBGC variable premium Aggregate contributions: $ Aggregate PBGC premiums: $ Proactive Strategies Consultants need to clarify pension funding decisions for clients. ? The actuarial report has bee a pliance document, not a consulting document. ? The old model (minimum and maximum) has been replaced by a new model (targets and consequences) for pension funding. ? Forecasts are essential to client understanding and decisionmaking. ? Ultimately, pension funding decisions should be less plicated than they currently seem to employers. Proactive Strategies Longterm strategic approaches determine the longterm cost of the plan (., level % of pay) and fund this amount, subject to min/max cons
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