


Good governance by a plan sponsor involves not only knowing where a pension stands today, but also where it may be going.

The results of a stochastic forecast can lead to a significant increase in understanding of the risk and volatility facing a plan compared to other models.

For plan sponsors that have resolved to terminate their plans, they typically turn their attention to two important factors: financial and operational readiness.

Despite investment losses of 2.8%— the worst asset performance since 2008—the private single-employer defined benefit plans of the Milliman 100 companies continued to make funding improvements in 2018.