Bulk Terminated Vested Lump Sum Offerings

August 2015
Over recent years, lump sum offers to terminated vested participants have gained popularity as a pension de-risking initiative. This is largely because of a greater focus on reducing overall pension risk by plan sponsors, regulatory changes, and to some extent market conditions. In this Rocaton Insights, we seek to help plan sponsors understand the potential reasons for a terminated vested lump sum program, the effects such a program can have on key pension costs and measures, and the potential changes in a plan’s risks after the program is executed.


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