In which the value of projected benefits exceeds the value of projected obligations; thus, a pension plan with a surplus. This situation usually occurs during a stock market boom as pension plans invest heavily in high quality stocks. Or it may occur when a defined benefit plan is converted to a cash-balance plan. The surplus can legally be shown as the company's income but cannot be paid out to the stockholders because it belongs to the pension plan.
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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 ...
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Definition of overfunded pension plan: In which the value of projected benefits exceeds the value of projected obligations; thus, a pension plan with a surplus.
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0.01 sec. Overfunded pension plan. A pension plan that has a positive surplus ( i.e., assets exceed liabilities). Overfunded Pension Plan. A pension that has more ...
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overfunded pension plan definition: A pension plan in which the projected benefit obligations are smaller than the fair value of the plan assets. Overfunded ...
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value from an overfunded pension plan. In a world ... [6] Haw, In-Mu, William Ruland, and Ahmed Hamdallah, “Investor Evaluation of Overfunded Pension Plan ...
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Similar financial terms. Underfunded pension plan. A pension plan that has a negative surplus (i.e., liabilities larger than assets). Pension sponsors ...
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Overfunded pension plan: read the definition of Overfunded pension plan and 8000+ other financial and investing terms in the NASDAQ.com Financial Glossary.