Designing an Adaptive Funding Policy

A pension plan’s funding policy is a systematic set of procedures for determining the annual employer contributions in a specific year or series of years. This article discusses: 1) a funding policy; 2) core elements of a funding policy; 3) steps to develop a funding policy; 4) events and timeframes to review the existing funding policy; and 5) pension risks to be identified and monitored.

January 2017

IN THIS ISSUE
• Washington Update: 2017— A New Administration
• Treasury/IRS Issue Proposed Mortality Table Regulation
• Updated IRS Plan Correction Program
• Outlook for HRAs in the New Administration
• Mental Health Parity Update