Sentences with phrase «db plan liabilities»

Over that time, the rate used to discount DB plan liabilities became standardized and attached to long high quality bonds.

Not exact matches

Weller and Baker (2005) suggest a buffer of 20 percent of liabilities, which could be even smaller for state DB pension plans, since states can not go bankrupt.

These gaps are likely to continue to widen as states and school districts attempt to pay down large unfunded liabilities in educators» defined benefit (DB) pension plans.

Under DB plans, individual benefits are not tied to contributions, so the pension fund as a whole is supposed to accumulate enough money to pay for the accrued liabilities.