A Corporate Pension Finance Handbook

2020-10-14

Russell Investments

Russell Investments




Pension plans and the corporations that sponsor them have been stretched as never before. While the challenge is great, practical solutions do exist. Our guide for pension plan fiduciaries can also work as a training tool for new board and committee members.


A practical overview for Treasurers, CFOs, CIOs, board and committee members.

Fourth edition

Since we published the first edition of this handbook in 2012, it has proven highly popular as a reference guide for pension plan fiduciaries, as well as a training tool for new board and committee members. The challenge of efficiently managing a pension plan continues to grow, and simple, practical guidance is more valuable than ever. Accordingly, we've updated this fourth edition to address significant new developments such as:

  • Surge in discretionary contributions
  • Ongoing risk transfer activity
  • Upcoming phase out of the funding "stabilization" funding relief

This updated handbook has benefited from the many helpful comments received from clients and others since publication. We hope it continues to be a valuable resource for everyone involved in overseeing corporate pension plans.

A look inside

Pages from our Corporate Pension Finance Handbook

How does your plan compare?

Our downloadable and printable worksheets help you see how your pension plan compares.

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Russell Investments' ownership is composed of a majority stake held by funds managed by TA Associates Management, L.P., with a significant minority stake held by funds managed by Reverence Capital Partners, L.P. Certain of Russell Investments' employees and Hamilton Lane Advisors, LLC also hold minority, non-controlling, ownership stakes.

On July 2, 2026, Russell Investments Group, Ltd. (“Russell Investments”) entered into a definitive agreement and plan of merger (the “Transaction”) pursuant to which Russell Investments will be acquired by a consortium led by B Capital Group Management, L.P. that includes California Public Employees Retirement System. The Transaction is expected to close by the end of Q1 2027, subject to the receipt of regulatory approvals and other customary closing conditions.

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