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2023 Global Survey of Accounting Assumptions for Defined Benefit Plans shows that employers use estimates and assumptions about future events to determine the cost of employee pension and postretirement benefits. The survey includes two key economic assumptions: discount rate and inflation, as well as four additional economic assumptions related to salary increase, pension increase, cash balance interest crediting rate, and rate of increase in social security parameters. The report also explores mortality assumptions, which are receiving more attention due to increasing longevity. The data in this report reflect data at or near the end of 2022, and consideration should be given to market movements since then.
