actuarial surplus

actuarial surplus. An estimate of the amount by which a pension plan’s assets exceed its expected current and future liabilities, including the amount expected to be needed to fund future benefit payments. [Cases: Pensions 104. C.J.S. Pensions and Retirement Plans and Benefits §§ 58, 60, 121, 127.]

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词条贡献者

专业法律翻译郭敏，毕业于欧洲顶尖的高级翻译学院，专注翻译各类与复杂保险交易有关的法律文件。