Fred, 1989, An Empirical Analysis of the Factors Underlying the Decision to Remove Excess Assets from
Overfunded Pension Plans, Journal of Accounting and Economics, 11: 399-418.
Combined with the strong stock and bond market, this reduced or eliminated deductible contributions for many
overfunded pension plans for several years.
The large commercial aircraft backlog, high levels of defense spending, and
overfunded pension plans ($4.
The principal incentives in these programs were enhanced pension benefits, most of which are being paid from NS'
overfunded pension plan.
Hamdallah, 1988, Investor Evaluation of
Overfunded Pension Plans, Journal of Financial Research Spring: pp.
The special charge will not materially affect Carpenter's operating cash flow since the costs will be funded predominately from the company's
overfunded pension plan.
VanDerhei, Jack, 1987, The Effect of Voluntary Termination of
Overfunded Pension Plan on Shareholder Wealth, Journal of Risk and Insurance 54: 131-156.
The special charges incurred in the first and second quarters will not materially affect Carpenter's operating cash flow since the severance costs will be funded predominately from its
overfunded pension plan.
Steel produces a full panoply of value-added steel products with only modest cash legacy costs, courtesy of an
overfunded pension plan and a substantially funded retiree medical benefit plan.
benefits will be paid from the Company's
overfunded pension plan.
Favorable financial markets and sound investment strategies have resulted in a significantly
overfunded pension plan for Ethyl's United States salaried employees.
The retirements were effective March 1, 2000, and most of the related benefits will be paid from the Company's
overfunded pension plan.
