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Many terminated or furloughed employees have taken early retirement, curtailing contributions and raising payout obligations. Reported by “The Impact of COVID-19 on Retirement Plans,” a webinar hosted by the American Academy of Actuaries Pension Practice Council, explored how the coronavirus pandemic has affected various types of pension plans. Linda Stone, senior pension fellow, American Academy of Actuaries, said, “Equity markets have recovered following a significant downturn during the first quarter of 2020. Year-to-date through November 30, U.S. equities have returned 15%. However, that has been offset by interest rates falling to historic lows. As a result, long-term corporate bond yields are down 70 basis points [bps] year-to-date through November 30.” ....