Articles | August 4, 2025

Model Pension Plan's Funded Status Jumps by 7 Points

During the second quarter (Q2) of 2025, the funded status of Segal’s model pension plan examined in each issue of Prism rose by 7 percentage points, to 105 percent, as illustrated in the graph below.

This increase in funded status is attributable to a 9 percent increase in assets, partially offset by a 1 percent increase in liabilities.

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Change in Assets, Liabilities and Funded Ratio

 

Source: Prism Review of Second Quarter 2025

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

The model plan’s asset value rose during Q2. This was the net result of positive 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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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.