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.]

---

词条贡献者

资深译员Ting，亚洲顶尖法学院国际贸易专业，擅长翻译各类与国际贸易委员会调查程序相关的法律文件。