Required rate of return for defined benefit plans discount, benefit, increase, correct, return

AnalystForum

Is the discount rate of liabilites?
if that is correct, when being consersative, arent discount rates set lower to increase the size of liabilities.
so, that means you are not as risk tolerant?
is that train of though correct?

firat

DR + cushion if any

former

Discount rate if fully funded.   Doubt this will require a calc.  Too subjective and requires lots of actuarial assumptions.   Focus on direction.

btcapital

Is based on actuarial assumtions on growth in PBO