The Mechanical Contractors Association of America, Inc. (MCAA) and Horizon Actuarial Services, LLC have partnered to build an inventory of historical data for multiemployer pension plans in the construction industry.
The purpose of this inventory is to summarize and analyze key trends in plan demographics, cash flows, investments, funding, and costs over a ten-year period, from 2006 through 2015. By analyzing these trends, we can better understand how these construction industry plans have evolved over the past decade and where they may be headed in the future. This report also examines plan investment fees and operating expenses for construction industry plans. If you are a plan trustee, you may find this section of the report useful as a comparison tool.
As an appendix, the report provides detailed results by trade within the construction industry, as well as a separate section containing exhibits specific to plans co-sponsored by MCAA employers and the Plumbers and Pipefitters. This report also provides a listing of all of the construction industry plans included in the inventory. If you are an employer participating in one or more of these plans, the information in this listing will help you comply with the new multiemployer plan disclosures required by the Financial Accounting Standards Board (FASB).
The report can be viewed below or on MCAA's website.
The purpose of this inventory is to summarize and analyze key trends in plan demographics, cash flows, investments, funding, and costs over a ten-year period, from 2006 through 2015. By analyzing these trends, we can better understand how these construction industry plans have evolved over the past decade and where they may be headed in the future. This report also examines plan investment fees and operating expenses for construction industry plans. If you are a plan trustee, you may find this section of the report useful as a comparison tool.
As an appendix, the report provides detailed results by trade within the construction industry, as well as a separate section containing exhibits specific to plans co-sponsored by MCAA employers and the Plumbers and Pipefitters. This report also provides a listing of all of the construction industry plans included in the inventory. If you are an employer participating in one or more of these plans, the information in this listing will help you comply with the new multiemployer plan disclosures required by the Financial Accounting Standards Board (FASB).
The report can be viewed below or on MCAA's website.
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