Simplifies the complexity of determining pension plan liabilities

How to Use this Infographic

The Pension Liability Production is an interactive infographic that provides a visual roadmap of the process actuaries use to determine the various liabilities associated with a defined benefit pension plan. There are buttons embedded in the display that link to tables to provide more detail about the assumptions actuaries use for different purposes.

  • Demographic Assumptions – Set by actuary after the review process with the plan sponsor and complying with regulatory requirements. Converts individual benefits into expected plan benefit payments.
  • Financial Assumptions – Used to discount future cash flows to present day.

The display and associated tables are intended to give plan sponsors, plan administrators, asset managers, auditors, and ERISA counsel a quick and “fun” summary of the process and assumptions actuaries use to determine pension plan liabilities.

This infographic is used for illustrative purposes only and does not represent application to any specific plan.

Pension (Defined Benefit) Liability Production Infographic
Click the image above to access the Pension Liability Production infographic

To learn more about the details of any of the pension liabilities, please do not hesitate to start a discussion here.

The Findley Pension Liability Production is provided for informational purposes only.  Findley, Inc. does not make any warranties as to the accuracy or adequacy of the Findley Pension Liability Production or its fitness for a particular purpose.

© 2020 Findley. All Rights Reserved.

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