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PensionRisk

UPS Retirement Plan vs IBM Personal Pension Plan

Side-by-side pension health comparison from DOL and public plan data

UPS Retirement Plan (A) and IBM Personal Pension Plan (A) are close on the LakeQuality rubric. Funding ratios sit at 91% and 131% respectively — within a few points of each other.

With grades this close, the comparison turns on plan-specific factors: status (active vs frozen), participant maturity, sponsor financial health, and multi-year trajectory rather than the headline composite.

Verdict

IBM Personal Pension Plan has a stronger Pension Health Score of 100/100 (A) compared to UPS Retirement Plan at 95/100 (A). Funding ratios differ by 40.2 percentage points (131.0% vs 90.7%). IBM Personal Pension Plan covers 140,566 participants.

MetricUPS Retirement PlanIBM Personal Pension Plan
Health Score
Composite of funding ratio, trend, and PBGC risk
95/100 (A)100/100 (A)*
Funding Ratio
Assets as % of liabilities (100%+ is fully funded)
90.7%131.0%*
Total Assets$9.7B$24.4B
Total Liabilities$10.7B*$18.7B
Unfunded Liability$993.0M$0*
Participants243,932140,566
1-Year Investment Return6.7%7.6%*
Plan Typecorporatecorporate
PBGC Risk Levellowlow
SponsorUnited Parcel ServiceIBM Corporation

IBM Personal Pension Plan has a stronger Pension Health Score of 100/100 (A) compared to UPS Retirement Plan at 95/100 (A). Funding ratios differ by 40.2 percentage points (131.0% vs 90.7%). IBM Personal Pension Plan covers 140,566 participants.

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