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Special report: Corporate funds balance sheet

Publication Date : April 29, 2019


Defined benefit funding rises even as returns turn negative

Negative year-end returns offset the funding advantage of higher discount rates for the 100 largest U.S. corporate DB plans in 2018.

Higher rates lower liabilities, could hurt expenses

Many sponsors are looking to OCIOs to help hedge against interest-rate volatility, which impacts plan liabilities and pension costs.

Table: The funded status of corporate pension funds

The largest corporate pension plans ranked by funding ratio plan assets as a percentage of projected benefit obligation as of Dec. 31, 2018, unless otherwise noted. Dollars are in millions.


Most improved ratios

A look at the corporate defined benefit plans with the most improved funding ratios in 2018.

Contributions of more than $1B

A look at the 11 corporate defined benefit plans that made a contribution of $1 billion or more in 2018.

Overfunded plans

A look at the 17 corporate defined benefit plans that were overfunded in 2018.


Animation: 2018 corporate balance sheet

A look at funding for corporate defined benefit plans in 2018.