Summary: Last year, the top 100 U.S. corporate pension plans had a total funding surplus of $111 billion, a dramatic turnaround from just two years earlier, when they had an aggregate deficit of $51 billion. Rising discount rates, used to calculate liabilities helped, as did solid returns on their assets. In this podcast, Pensions & Investments' Rob Kozlowski takes us through the numbers and provides insight as to whether the good times will continue.
