November 30, 2022

Employer Entitled to 100% of Pension Plan Surplus

As far as pension matters go, dealing with surplus funds is a good “problem” for an employer to have. When excess assets remain in a pension fund after all pension benefits have been paid to plan members, that surplus may be paid to the employer, paid to plan members, or shared between the employer and plan members. The requirements for an employer to be paid 100% of pension surplus are strict. However, in the proper case, this is a viable option. I recently assisted an employer in its successful claim to be paid 100% of the surplus.