Pension Liability in PE Investments

For the guys who are already in PE now, I have been curious as to how you take into account investments where there is a large pension liability? Do you simply treat it as debt? Do you ever re-evaluate the PV liability of the pensions? Or are there cases where the pension liability is a dealbreaker?

Thanks in advance!

5 Comments
 

In Europe the PV of a pension liability is/should be evaluated by your buy-side accountant - defined benefit plans are a bitch. Have always seen it being treated as a debt-like item. If there is some sort of obligation to throw extra cash at the pension plan in the short run, I would take it in my cash flow model instead of debt-item as discount rate for PV is way different than your IRR.

 

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