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Interest-Rate Smoothing’s Impact on Single-Employer Pensions

Pension funding and liabilities numbers change with the controversial yet permissible accounting practice of pension smoothing.

By Nick Thornton, BenefitsPro | Updated on July 05, 2017

The latest data from the Society of Actuaries contain good news for the state of single-employer pension plans.

According to the SOA’s recently updated analysis of pension plans in the private sector, 89% of single-employer plans were not carrying any unfunded liability at the end of 2014, and even more are fully funded when factoring in Form 5500 data available for part of 2015.

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