The latest data from the Society of Actuaries contain good news for the state of single-employer pension plans.
According to the SOA's recently updated analysis of pension plans in the private sector, 89% of single-employer plans were not carrying any unfunded liability at the end of 2014, and even more are fully funded when factoring in Form 5500 data available for part of 2015.
That most recent analysis shows the continued improvement in the overall status of single-employer pension plans since the financial crisis. In 2013, 78% of plans were fully funded.
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