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Introducing Actuarial Liabilities and Funding Status of Defined-Benefit Pensions in the U.S. Financial Accounts

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Abstract

Last year, in its September 2013 release, the Financial Accounts of the United States (formerly known as Flow of Funds accounts) changed the treatment of defined-benefit (DB) pensions from a cash accounting basis to an accrual accounting basis.

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  • Irina Stefanescu & Ivan Vidangos, 2014. "Introducing Actuarial Liabilities and Funding Status of Defined-Benefit Pensions in the U.S. Financial Accounts," FEDS Notes 2014-10-31-3, Board of Governors of the Federal Reserve System (U.S.).
    • Handle: RePEc:fip:fedgfn:2014-10-31-3
    DOI: 10.17016/2380-7172.0034
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    File URL: https://www.federalreserve.gov/econresdata/notes/feds-notes/2014/introducing-actuarial-liabilities-funding-status-defined-benefit-pensions-us-financial-accounts-20141031.html
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    Cited by:

    1. Sven Klingler & Suresh Sundaresan, 2018. "An explanation of negative swap spreads: demand for duration from underfunded pension plans," BIS Working Papers 705, Bank for International Settlements.
    2. Nadia Karamcheva & Victoria Perez-Zetune, 2023. "Defined Benefit and Defined Contribution Plans and the Distribution of Family Wealth: Working Paper 2023-02," Working Papers 58305, Congressional Budget Office.

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