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Unfunded vested benefits

  • Opinion Letter 82-34

    Under presumptive method, if a plan is fully funded because the value of plan assets never falls below liabilities, the plan would record a zero change in the value of unfunded vested benefits despite fluctuations in unfunded vested benefits.

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  • Opinion Letter 82-14

    Addresses the contribution periods used in calculating an employer’s allocable share of a multiemployer plan’s unfunded vested benefits for the last plan year ending before April 29, 1980.

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  • Opinion Letter 94-05

    Addresses whether the amount of a multiemployer plan’s unfunded vested benefits may be retroactively corrected when a computational error resulted in overassessment and overpayment of withdrawal liability.

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  • Opinion Letter 86-24

    Addresses (1) whether vested ancillary benefits may be included in the calculation of unfunded vested benefits; (2) the meaning of "nonforfeitable benefit"; (3) what actuarial assumptions may be used to calculate unfunded vested benefits.

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