Overfunded Plans

Spak, Jude J.
November 1986
FE: The Magazine for Financial Executives;Nov1986, Vol. 2 Issue 11, p29
Trade Publication
Discusses the issues involved when deciding the reversion of surplus pension plan assets. Obvious benefit of such significant amount of cash; Long-term implications of terminating a defined benefit pension plan to recapture surplus assets; Need to evaluate how the surplus has been generated such as operational cutbacks and significant reduction in the workforce; Safety of surplus assets; Analysis of the new investment path.


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