Articles | May 5, 2025

Model Pension Plan's Funded Status Decreases by 3 Points

During the first quarter (Q1) of 2025, the funded status of Segal’s model pension plan examined in each issue of Prism fell by 3 percentage points, to 107 percent, as illustrated in the graph below.

This decrease in funded status is attributable to a 3 percent increase in liabilities, while assets remained relatively level.

Get the full data

Model Pension Plans Funded Status Decreases by 3 Points

Download Now

Change in Assets, Liabilities and Funded Ratio

Q1 Prism Graph

Source: Prism Review of First Quarter 2024

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

The model plan’s asset value remained flat during Q1. This was the net result of a negative return in domestic equities, offset by positive returns in 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.

See more insights

Mature Male Professional Using Computer At Office

DOJ: Supreme Court Should Hear Withdrawal Liability Case

How the Supreme Court weighs in on a multiemployer case could reshape withdrawal liability rules. Learn how the outcome could impact plan sponsors.

Retirement, Compliance, Multiemployer Plans

Read Full Insight

Multiemployer Plan Survey: Zone Status Mostly Unchanged

Our latest survey of 181 plans is a must-read for trustees. Get key trends in zone status, plan maturity, burn rate, benefit improvements and more.

Retirement, Multiemployer Plans

Get the Survey Report

Hispanic Young Business Woman Working On Laptop Computer Reading Financial Document Report In Office

Top 10 Compliance Checks to Simplify Annuity Fund Oversight

Our handy tool makes it easy for trustees and multiemployer annuity (DC) fund plan administrators to stay on top of critical compliance steps.

Retirement, Investment, Multiemployer Plans

Get the Checklist

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.