study of economic assumptions for defined benefit plans

Analysis

2017 study of economic assumptions

Used for ASC 715 purposes

​This annual compilation by Deloitte’s Human Capital service area includes the defined benefit plan assumptions disclosed by many Fortune 500 companies in their most recent annual reports. Although the selection of assumptions should be specific to the individual plan, plan sponsors, as well as regulators, often compare their discount rate and other assumptions to those of other plan sponsors.

An introduction to the 2017 study of economic assumptions

In this study, Deloitte’s Human Capital service area has focused on 248 companies that sponsor pension or other post-retirement benefits in the US and that have calendar fiscal years. The disclosure information also included assumptions the companies used as of the prior year, enabling us to compare changes in the assumptions from one year to the next.

Specifically, we discuss:

  • Prevailing interest rates
  • Discount rate assumption
  • Salary increase assumption
  • Expected return assumption
  • Funded status
  • Health care cost trend rate assumptions

2016 study of economic assumptions

Deloitte Consulting LLP's 2016 study of economic assumptions compiles information disclosed by many of the Fortune 500 companies in their most recent annual reports. We have focused on 267 companies that sponsor pension or other postretirement benefits in the US and that have calendar fiscal years. Of these, 262 companies disclosed information about defined benefit plans. Information about OPEB (subject to ASC 715-60) was disclosed by 229 companies, including six that disclosed only OPEB arrangements. The disclosure information also included assumptions the companies used as of the prior year, enabling us to compare changes in the assumptions from one year to the next.

2015 study of economic assumptions

Deloitte Consulting LLP's 2015 study of economic assumptions has compiled information disclosed by many of the Fortune 500 companies in their most recent annual reports. The survey focused on 287 companies that sponsor pension or other post-retirement benefits in the US and that have calendar fiscal years. Of these, 278 companies disclosed information about defined benefit plans. Information about OPEB (subject to ASC 715-60) was disclosed by 250 companies, including seven that disclosed only OPEB arrangements. The disclosure information also included assumptions the companies used as of the prior year, enabling us to compare changes in the assumptions from one year to the next.

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2015 study of economic assumptions

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