Thursday, November 20, 2014

Is Your Pension Plan Underfunded?



Unless you have a guaranteed, fixed-rate annuity or target-date fund in a 401(k), you needn’t worry about your retirement funds, right? Wrong. You do need to worry, but you also need to be vigilant.


According to a recent study by the Center for Retirement Research (CRRC) at Boston College, if you’re in a multi-employer defined-benefit plan — an old-style pension for some 10 million workers that pays a fixed monthly amount at retirement, you should be concerned about the plan’s funded status.

Simply put, the more underfunded a pension plan is, the more likely it’s going to run out of money. There are several reasons for a plan being underfunded, but mostly it’s due to how the pension fund is managed. Is the fund diversified enough to weather downturns in the stock market? Are the contributions enough to cover everyone in the plan in the future? These are rarely easy questions to answer.

The CRRC study found that “while most multiemployer pension plans are finding their financial footing, a substantial minority face serious problems…the key reason is a declining financial base, which results in negative cash flow.”

That means that fewer employees are contributing to the plan while returns on the investments within the fund aren’t keeping up with performance in the past.

Although most plans are safe, the CRRC estimates that “a simple model suggests that one third of ‘critical’ plans could exhaust their assets within 30 years.” That’s not good news if you’re in one of the most poorly funded plans.

Fortunately, under federal law, pension managers must inform you if your plan is seriously underfunded. You can monitor the status of your program every year and, in many cases, put pressure on your union representatives or other employee groups to take action to improve the finances of your pension.

The government has different warning labels for pension plan underfunding. Here’s their alert system:

* Critical. This is code red for pensions, meaning that your plan is less than 65% funded and faces either a funding shortfall in the next five years or insolvency within five to seven years.

* Severely Endangered. The next level down, this translates into less than 65% funding and a shortfall within seven years.

* Endangered. This is akin to a yellow alert, meaning the plan is less than 80% funded and will face a shortfall within 7 years.

Which plans are on these lists? If your plan is in trouble, you should’ve been notified. If not, you can go to this Department of Labor site.

Here’s a sampling of the most recent underfunding notices:

2014 Critical Status Notices


2014 Endangered Status Notices


How to Take Action

What can you do if your pension is on the critical or endangered list? Here’s what the DOL says about these notices:

“If a plan is in critical status, adjustable benefits may be reduced and no lump sum distributions can be made. Pension plans in critical and endangered status are required to adopt a plan aimed at restoring the financial health of the pension plan.”

Those endangered or critical plans that are identified by the DOL have to submit a plan to improve their funding, so in most cases there’s not much you need to do. Still, this is something you should know and become proactive about with your employee representatives and plan administrators.

In any case, plan managers must report the funding status of your plan every year to the U.S. Department of Labor and the Pension Benefit Guaranty Corp.  — and you. If you’re not getting the information you need, contact the DOL at www.askebsa.dol.gov or by calling toll-free 866-444-3272.

Source: Forbes

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