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Pension Plans: Termination of Plans With Excess Assets

HRD-86-89BR Published: Apr 30, 1986. Publicly Released: May 30, 1986.
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Highlights

In response to a congressional request, GAO reported on defined benefit pension plan terminations involving the reversion of excess plan assets to employers.

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Topics

AssetsEmployee benefit plansEmployee retirement plansFinancial analysisFunds managementPension plan cost controlPrivate sectorPensionsDefined benefit pension plansDefined contribution plans