Determining Discount Rates Required to Fund DB Plans

The Society of Actuaries’ Pension Section Research Committee is pleased to make available a research report analyzing approaches for the required discount rate to determine adequate funding for DB pension plans.  The report was authored by John A. Turner, Humberto Godinez-Olivares, David D. McCarthy, and Maria del Carmen Boado-Penas.

Determining Discount Rates Required to Fund Defined Benefit Plans

If you have any questions or comments regarding the report, please contact Steve Siegel, Research Actuary at ssiegel@soa.org.

The SOA’s Pension Section Research Committee would like to thank the following individuals for their input on the project:
Ed Bartholomew
Kevin Binder
David Cantor
Gordon Latter
Victor Modugno
Jeff Petertil
Lawrence Pollack
Steven Siegel, SOA Research Actuary
Andrew Peterson, SOA Staff Fellow
Lisa Schilling, SOA Retirement Research Actuary
Doug Chandler, SOA Retirement Research Actuary
Barbara Scott, SOA Research Administrator