2024 marked another strong year for U.S. corporate pension funded status, driven by a net increase in discount rates driving falling pension liabilities, according to analyst firms. Milliman found ...

An increase in discount rates helped corporate pensions by offsetting both a decline in asset values and weak investment returns. The funded ratios of corporate pension plans in the U.S. mostly ...

“In 2025, the primary driver of improved funded statuses has been strong market returns, with interest rates remaining relatively stable and having minimal impact on pension liabilities,” said ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...