SEI 2009 FAS 87 Research Series
December 16, 2009 by Jonathan Waite
The volatility of the capital markets and interest rates over the past two years has continued to wreak havoc on the funded status of corporate defined benefit plans in the United States. While capital markets have improved significantly over lows in early 2009, volatility has continued. In addition, interest rates which impact liabilities and assets have varied dramatically during the year and credit spreads have also seem extremes.
