In the balance

Bernhart, Molly
January 2007
Employee Benefit News;Jan2007, Vol. 21 Issue 1, p51
The article discusses the effects of the Pension Protection Act (PPA) of 2006 on defined benefit plans in the U.S. According to Mark Warshawsky of Watson Wyatt, the law allows better timing of contributions and eliminates the full funding limitation. Higher funding targets and requirements for valuing pension assets and liabilities influence companies to consider liability-driven investing. A survey found that 10% of employers expect an increase in pension plan contributions with the implementation of the PPA.


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