The assets in a defined benefit pension plan will usually not equal the liabilities of the plan, resulting in an overfunded or underfunded plan.

Name: The assets in a defined benefit pension plan will usually not equal the liabilities of the plan, resulting in an overfunded or underfunded plan.
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The value of assets and liabilities in a defined benefit pension plan will rarely be perfectly matched, resulting in either an overfunded or underfunded plan.

The Assets in a Defined Benefit Pension Plan Will Usually