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2016 Study of Economic Assumptions

Published on: Jan 31, 2017

Deloitte Consulting LLP's 2016 Study of Economic Assumptions compiles information disclosed by many of the Fortune 500 companies in their most recent annual reports. We have focused on 267 companies that sponsor pension or other postretirement benefits in the US and that have calendar fiscal years. Of these, 262 companies disclosed information about defined benefit plans. Information about OPEB (subject to ASC 715-60) was disclosed by 229 companies, including six that disclosed only OPEB arrangements. The disclosure information also included assumptions the companies used as of the prior year, enabling us to compare changes in the assumptions from one year to the next.

Specifically, we discuss:

  • Prevailing interest rates
  • Discount rate assumption
  • Salary increase assumption
  • Expected return assumption
  • Funded status
  • Health care cost trend rate assumptions

This publication was released by our US firm.


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