Prior to 2006, year-end level estimated from DOL Employee Benefits Security Administration, Private Pension Plan Bulletin: Abstract of Form 5500 Annual Reports, Table C4. Balance Sheet of Pension Plans with 100 or More Participants, Defined Benefit, as the sum of Assets in pooled separate accounts and Assets in insurance company general accounts, adjusted for plans whose fiscal years do not end on December 31 and to include plans with fewer than 100 participants times the ratio of assets in pooled separate accounts to the sum of assets in pooled separate accounts plus assets in insurance company general accounts. Capital gains are calculated using the rate of returns for life insurance separate accounts total assets FL543150083.Q. The unadjusted transactions are the change in the level less estimated capital gains. Since 2006q1, year-end level estimated from DOL Employee Benefits Security Administration, Private Pension Plan Bulletin: Abstract of Form 5500 Annual Reports and DOL Form 5500 Direct Filing Entity Bulletin: Abstract of Form 5500 Annual Reports table 12, Defined Benefit, as Assets in pooled separate accounts. The level is then adjusted for plans whose fiscal years do not end on December 31 and to include plans with fewer than 100 participants. Data are available with a two-year lag. Capital gains are calculated using the rate of return for life insurance separate accounts total assets FL543150083.Q. Series is converted to quarterly and estimated for quarters assuming constant transactions throughout the year. The unadjusted transactions are the change in the level less estimated capital gains. Data for the most recent ten years show no significant seasonality. Data are available with a two-year lag.
Last edited on: 02/12/2020