Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans

Why it matters

Proposed regulatory changes to minimum funding requirements for single-employer defined benefit pension plans could materially affect pension funding strategies, credit risk assessments, and capital allocation for corporate borrowers, making this a significant regulatory event with broad professional relevance and durability.

Sources

• Federal Register

  Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans

  This document contains proposed regulations that would modify rules in the existing regulations relating to the minimum funding requirement applicable to single-employer defined benefit pension plans. The modifications include changes to the rules relating to the determination…