FutureMetrics maintains an extensive database on corporate defined benefit plans.  Our database contains accounting data and analysis information on the 1000 largest corporate plans (currently that includes all plans with plan assets greater than about $25 million). 

Our unique investing returns estimations for corporate pension plans provide insights into the strengths and weaknesses of individual corporate pension asset investing strategies.

We publish the Pension Status Report and the Annual Best and Worst Investing Returns Report.  Please send and email to be added to our distribution list.
 
 Our pension products are described below. 

Online Pension Data and Analysis

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The Pension Liability and Asset Analysis Application (PLAaN) allows the user to generate detailed up-to-date information about the accounting, fundamental position, and investment results from a database of corporate defined benefit pension sponsors. All outputs can be easily integrated into documents and spreadsheets.

PLAaN not only allows a user to view concise summary information about any company's pension plan data but also contains a broad selection of analytical tools. The user can inspect the details of corporate pension plans in many ways that are only accessible through PLAaN’s set of proprietary analysis algorithms.

All of the results for all of the functions are presented consistently in PLAaN’s standard format. A selected company’s analysis results are presented along with the statistics for a user defined comparison universe of companies. The individual company’s results are shown in a format that allows easy comparison of that company against the distribution of results from the comparison universe. Once the user has selected the company and the comparison universe the user can select from a variety of analytical functions.

UNIQUE TO FUTUREMETRICS' PENSION ANALYSIS - PLAaN uses a proprietary methodology to calculate the estimated percentage annual returns on the pension plan's assets. PLAaN allows the user to select a custom return benchmark portfolio and compare the selected company and the universe of comparison companies to the benchmark.

Below, GM's pension plan estimated investing returns are benchmarked against a portfolio of 60% S&P index and 40% government/corporate bond index.

Amongst the proprietary analysis tools are functions which allow the comparisons of the "adjusted" PBO (Projected Benefit Obligation) values to the pension funds’ assets. This unique function allows a “real” comparison of the funded levels of companies by setting discount rate and salary inflation assumptions to identical values and adjusting all of the liability calculations accordingly.  We can provide this analysis using the PBGC published settlement rates or government bond rates.

The chart on the left calculates General Motors' funding level using their assumptions.  The chart on the right adjusts the PBO using benchmark assumptions (in this case, thirty year treasuries and the mean salary scale for all firms in the database) for both GM and the full universe of comparison companies. 

Click on the "Latest Release" in the left column on this web page for current analysis of the pension fund universe.

Custom Data Packages

We provide custom designed data packages for clients.  The packages contain client requested fundamental pension accounting data as well as client requested analysis and information derived from the data.  All of the accounting data and analysis information are packaged in easy to navigate Access or Excel formats (format is at the client’s request).