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

译员黎川，在一家顶尖澳洲律师事务所的上海办公室担任全职法律翻译，专注翻译各种与澳大利亚业务有关的法律文件。