rate. The discount rate “shall reflect the rates at which the pension benefits could discount rate and other assumptions (formerly Citigroup's) Pension Liability. 31 Mar 2019 Pension liabilities, as defined for US and International accounting using the readily available FTSE (formerly CitiGroup) discount rate. We have Pension economics dictates that the lower the discount rate, the higher the When rates are negative, pension funds and insurers stumble upon a difficult question: is it possible to discount liabilities at a negative rate? Because sovereign adequate liability hedge and have analyzed this premise from a number of points of each year; valued monthly using Citi Pension discount rates. Tracking

## Market-based discount rates show no sign of increasing » Citigroup Pension Liability Index (CPLI) was 3.61% on June 30, 2016 » 83 basis points below June 30, 2015 (4.44%)

The SEI Pension Liability Discount Rate is a proxy for the discount rates actuaries use to calculate accounting pension liabilities. It is the single rate that when used to discount the SEI Benefit Payment stream results in the same present value as discounting the SEI Benefit Payment Stream by the Citigroup Pension Discount Curve. The Citigroup Pension Liability Index (formerly called the Salomon Brothers Pension Liability Index) is the single rate equivalent to discounting a set of hypothetical pension plan cash flows at the Citigroup Pension Discount Curve rate applicable to each cash flow. This is a benchmark that can be used in evaluating discount rates for pension Market-based discount rates show no sign of increasing » Citigroup Pension Liability Index (CPLI) was 3.61% on June 30, 2016 » 83 basis points below June 30, 2015 (4.44%) The SEI Pension Treasury Discount Rate is a proxy for the treasury component of the discount rate actuaries use to calculate accounting pension liabilities. It is the single rate that when used to discount the SEI Benefit Payment Stream results in the same present value as discounting the SEI Benefit Payment Stream by U.S. STRIP yield to maturities. Source: Citigroup Pension Liability Curve. The Citi Pension Liability Index (CPLI) reflects the discount rate that can be used to value liabilities for GAAP reporting purposes. NOTICE: The names of the indexes are changing from “Citi [Name of Index]” to “FTSE [Name of Index]”. discount rate. Risk-free liabilities would be discounted using the rate of return on risk-free bonds. This approach arguably is the correct way to value pension liabilities when determining the value of a company offering a defined benefit plan or in determining the price at which the liabilities could be transferred to another party. Thus, if a pension plan has a duration of 15, a one percentage point decrease in the discount rate (from 6% to 5 %, for example) would be expected to increase the value of the benefit obligation by approximately 15%.

### Find the interest rate to be charged by multiemployer pension plans on withdrawal liability payments that are overdue or in default, or to be credited on overpayments of withdrawal liability, unless the plan provides for another rate.

The interest rate hedge ratio is lower than the liability-hedging portfolio's weight due to the Liabilities are valued using the Citigroup Pension Discount Curve. 31 Dec 2019 Liabilities over December decreased in value, mostly driven by an increase in interest rates: As a result, the effective discount rate increased by 8 basis points over Citi Pension Discount Curve 11/30/2019. Citi Pension Client will probably request to use the exact rate. But if the rates aren't out in time, we may end up doing exactly what you advised. I imagine the rate. The discount rate “shall reflect the rates at which the pension benefits could discount rate and other assumptions (formerly Citigroup's) Pension Liability. rate. The discount rate “shall reflect the rates at which the pension benefits could discount rate and other assumptions (formerly Citigroup's) Pension Liability. 31 Mar 2019 Pension liabilities, as defined for US and International accounting using the readily available FTSE (formerly CitiGroup) discount rate. We have Pension economics dictates that the lower the discount rate, the higher the When rates are negative, pension funds and insurers stumble upon a difficult question: is it possible to discount liabilities at a negative rate? Because sovereign