The Spring 2015 study shows that the overall funding
shortfall for all plans increased by $5 billion for the year ending December
31, 2014, while the aggregate funding percentage decreased slightly to 80%.
There has been significant recovery from the low point in 2009, but the
aggregate funded percentage has yet to return to pre-2008 levels. Multiemployer
plan funding levels have steadily improved, though they leveled off in 2014.
For plans in need of financial recovery, the biggest driver is investment
performance.
Source: Milliman
US
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