Understanding Duration Risk in Pension Plans: The Case for LDI

January 29, 2010 / by NEPC

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Recent changes in the rules governing U.S. corporate pension plans (the Pension Protection Act of 2006 for contribution funding, and FASB 158 for balance-sheet accounting) move plans closer to “mark-to-market” measurement of assets and liabilities. These rule changes have prompted much discussion on the role of LDI in pension plans.

Topics: Research


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