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  • Managing Pension Surplus or the Lack Thereof
    million of assets and $27 million of ABO, so we have a $17 million surplus.” At least that's one way for the ... $44 million of assets and $27 million of ABO or a $17 million surplus when I am valuing this plan on an ...

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    • Authors: Application Administrator
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]