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Funded pension plan

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Funded pension plan
A pension plan in which all liabilities, including payments to be made to pensioners in the immediate future, are completely funded.
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Firms which had greater tax burdens, higher profitability, and less risky debt (measured by bond ratings) funded pension plans at higher levels than less profitable, more risky firms.
The relationship between pension plan funding levels and capital ... by Moody, Sharon M. / Journal of Academy of Business and Economics
If a company folds, a fully funded pension plan could survive unscathed, But most plans are underfunded by the time a company folds.
Planning for catastrophe by Carey, Patricia / Black Enterprise
The final cost of a funded pension plan consists of total benefits paid plus operating expense outlay minus investment income.
IRS small pension plan audit (and amnesty) program; March 31 deadline ... by Price, John E. / The Tax Adviser
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