The funded status of the model pension plan examined each quarter by The Segal Group rose 5 percentage points to 98 percent in the fourth quarter of 2013, thanks to asset increases.
The model pension plan's funded status is a dramatic improvement from its 77 percent funded status at the end of 2012.
The consulting firm examines the effect of changes in the assets and liabilities of a model pension plan on its funded ratio over the most recent quarters to better understand the combined impact of asset movement and interest rate shifts on a plan's funded status.
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