Asset growth among the top largest 100 corporate pensions plans have outpaced the growth of their respective liabilities for the majority of 2017. As of Sept. 30, plan assets gained a collective 8.34%, while liabilities rose 6.8%. The discount rate fell to 3.69% at the end of September, from 3.99% at the end of 2016.
The funding deficit of the plans improved to $272 billion at the end of September, from $401 billion at the end of September 2016 and $280 billion as of the end of December 2016. The funding ratio was 84.3% in September.