아슬아슬한 DB의 재정상태

확정급여형 제도에서 근로자는 퇴직후에 무조건 회사로부터 약정된 퇴직급여를 받는다?
그렇지 않을 수 있습니다. 우리나라는 회사가 퇴직근로자에게 일시금을 지급하는 연분지급제도(pension equity plan)를 도입하고 있지만, 미국은 그렇지 않아서 퇴사한 근로자에게 종신토록 회사가 책임지고 연금을 줘야합니다. 그런데 그 곳간(pension pot)이 바닥을 드러내면 어찌될까요?

미국 목수 연합의 BD(Carpenters Pension Plan)가 이꼴이 되어서 퇴직근로자에게 줘야할 돈은 4억6천만 달러인데 갖고있는 돈은 턱없이 부족한 2억27백만달러라고합니다. 곳간의 49.3%만 채워져있는거죠.

급기야 퇴직연금 수령액을 줄여야하는 상황이 되었습니다.

DB제도의 탄탄한 재정적립은 아무리 강조해도 지나치지 않습니다.

 

출처 : https://www.pionline.com/article/20190212/ONLINE/190219959/carpenters-pension-fund-gets-treasury-approval-to-reduce-benefits?fbclid=IwAR0-BHYuDnECSIz0L5GNYxspIw0mu3Y5lUm2Ca5GkY6Th4wIRNm0b8tlSbo

 

Pension Funds

Carpenters pension fund gets Treasury approval to reduce benefits

 

By Hazel Bradford · February 12, 2019 2:47 pm · Updated 2:48 pm

Getty Images/iStockphoto

Southwest Ohio Regional Council of Carpenters Pension Plan, Independence, was approved to reduce benefits as part of a plan to remain solvent, according to the Treasury Department's website listing applications under the Kline-Miller Multiemployer Pension Reform Act of 2014.

The pension fund has 5,487 participants, of which 4,312 will be affected by benefit reductions averaging 14.7%, which would go into effect in March. At the time of the pension fund's June 2018 MPRA application, it was 49.3% funded, with $227 million in assets and $460 million in liabilities as of plan year 2017. Without benefit cuts, the pension fund was projected to be insolvent by 2036.

The next step is for participants and beneficiaries of the pension fund to vote on the proposed suspensions, which will go into effect unless a majority of them vote to reject them.

 

Related Coverage

Two more multiemployer plans get OK to reduce benefits2 multiemployer applications to cut benefits approved, another one submittedStruggling multiemployer plans see help ahead at expense of healthy funds

To date, the Treasury Department has approved 13 MPRA applications for benefit suspensions and denied five; another three applications are under review.