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Overfunded Pension Plan

См. также в других словарях:

  • Overfunded Pension Plan — A company retirement plan that has more assets than liabilities. In other words, there is a surplus amount of money needed to cover current and future retirements. Although the surplus can legally be recorded as company income, it cannot be paid… …   Investment dictionary

  • Overfunded pension plan — A pension plan that has a positive surplus ( i.e., assets exceed liabilities). The New York Times Financial Glossary …   Financial and business terms

  • overfunded pension plan — A pension plan that has a positive surplus ( i.e., assets exceed liabilities) . Bloomberg Financial Dictionary …   Financial and business terms

  • Pension Benefit Guaranty Corporation — (United States) Agency overview Formed September 2, 1974 …   Wikipedia

  • pension reversion — Termination of an overfunded defined benefit pension plan and replacement of it with a life insurance company sponsored fixed annuity plan. Bloomberg Financial Dictionary …   Financial and business terms

  • fund — A fiscal and accounting entity with a self balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances, and charges therein, are recorded and segregated to carry on specific… …   Financial and business terms