underfunded pension plan

См. также в других словарях:

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

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

• Underfunded Pension Plan — A company retirement plan that has more liabilities than assets. In other words, the money needed to cover current and future retirements is not readily available. Hence, there is no assurance that future retirees will receive the pensions they… …   Investment dictionary

• 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

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

• Pension Benefit Guaranty Corporation — ( PBGC) A U.S. Government agency that was created to insure guaranteed pension benefits. PBGC has statutory authority to claim up to 30% of the net assets of a firm that sponsors a pension plan when an underfunded plan is terminated. Such a PBGC… …   Financial and business terms

• Pension Protection Act of 2006 — (PPA) USA A federal law providing for comprehensive pension reform that addresses a variety of employee benefit plan topics including: • Revised minimum funding requirements for defined benefit plans and multi employer plans. • Enhanced… …   Law dictionary

• Pension Protection Act of 2006 — The Pension Protection Act of 2006 ( [http://frwebgate.access.gpo.gov/cgi bin/getdoc.cgi?dbname=109 cong public laws docid=f:publ280.109 Pub. L. 109–280] ), 120 Stat. 780, was signed into law by U.S. President George W. Bush on August 17,… …   Wikipedia

• minimum pension liability — A term used to describe a liability for underfunded pension obligations that FAS 87 required firms to recognize as an actual balance sheet liability. The minimum pension liability is the excess of accumulated vested and nonvested plan benefits… …   Financial and business terms

• Nortel — Networks Corporation Type Public OTC Markets Group: NRTLQ Industry Telecommunications …   Wikipedia

• Nortel Retirees and former employees Protection Canada — NRPC is a non profit organization representing 19,000 Canadian former employees of Nortel. It was formed after announcements in the media that Nortel Networks, a large multinational telecommuncations company, had entered bankruptcy proceedings in …   Wikipedia