The LDI pioneers


If they have not done so already, two developments in the last few months have combined to force any US company with a deficit-showing defined benefit pension plan to think seriously about shoring up their shortfall. The Pension Protection Act (PPA) 2006 was passed in August, while at the end of September, the Financial Accounting Standards Board (FASB), in the first stage of a two-phase change to the accounting rules, decreed that the funding status of a plan has to be moved from the footnotes

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