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Glossary   >   U   >   "Underfunded pension plan" Definition            Underfunded pension plan A pension plan that has a negative surplus (i.e., liabilities exceed assets). Glossary    Dictionary Search (powered by Google) WWW ITLOCUS.COM GLOSSARY.ITLOCUS.COM Translate a web page (powered by Google)      to German Spanish French Italian Portuguese Japanese Korean Chinese

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Underfunded pension plan \ A pension plan that has a negative surplus (i.e., liabilities exceed assets).