Articles | April 27, 2026

Model Pension Plan’s Fully Funded Status Decreases 2 Points

During the first quarter (Q1) of 2026, the funded status of the model pension plan examined in each issue of Prism fell by 2 percentage points, to 107 percent, as illustrated in the graph below.

This decrease in funded status is attributable to a 2 percent decrease in assets, partially offset by a 1 percent decrease in liabilities.

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Model Pension Plans Full-Funded Status Decreases 2 Points

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Change in Assets, Liabilities and Funded Ratio

Prism Review of First Quarter 2026 graph

Source: Prism Review of First Quarter 2026

Aspects of investment performance that contributed to the model plan’s decrease in asset value

The model plan’s asset value decreased during Q1. This was the result of negative returns in domestic equities, international equities and global bonds.

Examine your own DB plan’s experience

Plan sponsors should examine changes in their own DB plans’ assets, liabilities and funded ratios from the vantage point of both accounting and funding metrics.

We can help employers project their DB plans’ funded ratios with a complete view of the range of a plan’s possible future statuses, presenting early warning signs of potential challenges.

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Pension Plans’ Evolving Journeys to Improved Funded Status

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Model Pension Plan’s Funded Status Reaches 109 Percent

In Q4 2025, the funded status of our model private sector single-employer pension plan rose 2 points to 109%. Download Prism to see why.

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This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.