Pension Accounting Research: 2018 Update

January 18, 2018

Guidance for setting accounting assumptions and discount rates

Now in its 16th year, our Pension Accounting Research Series is designed to educate plan sponsors and officers on accounting methods for the liabilities of their pensions, as well as address issues regarding FASB ASC 715.

The 16th annual report for 2018 accounting has been updated for 2017 year-end disclosures, and covers the following topics:

  • Ranges for setting discount rates
  • Regulatory and legislative changes impacting liability calculation
  • Recent market activity 

Read the paper: Pension Accounting Research Series 2017 (PDF)

Read the addendum: ASC 715 Discount Rate Selection - Addendum (PDF)

 

Legal Note

Information provided by SEI Investments Management Corporation (SIMC), a registered investment adviser and wholly owned subsidiary of SEI Investments Company.

Neither SEI nor its affiliates provide tax or legal advice. If you have any tax or legal questions, please consult your qualified tax and/or legal counselor.