
Research Insights - Impact of Mortality Change on U.S. Single Employer Pension Plan Funding
Research Insights, a Society of Actuaries Podcast · Research Insights
July 3, 201715m 6s
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Show Notes
This podcast discusses the December 2016 Internal Revenue Service (IRS) proposed updated mortality tables, starting in 2018 for minimum funding requirements for single employer defined benefit pension plans. This study estimates the impact of the proposed change on the single employer pension system as a whole; the impact on individual plans may differ.