U.S. Corporate DB Pension Plans--Today's Challenges.

The article discusses challenges in the 2016 corporate defined benefit (DB) pensions plans in the U.S. Topics include changes in accounting rules as to the funded approach of corporate DB plans in the 1980s, the growth of funding ratio (FR) and DB plan assets and liabilities proxies from 1995 - 2014 and the discount rate and long bond yield. Also cited are the risk tolerance of plan sponsors, the Pension Protection Act (PPA) and limited capabilities of liability-driven investment (LDI) assets.