In order to compute the plana#39;s target liability the plan needs to perform computations like the one above for each ... In this example, only 26 interest rates are used, one for each year that benefit payments are made. ... discounting those payments using the yield curve is quite simple and can easily be done using a basic spreadsheet program. ... 2 The proposal includes a detailed description of the transition rules that govern the phase in of the higher funding target when a plan changesanbsp;...
|Title||:||President's proposal for single-employer pension funding reform|
|Author||:||United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures|