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- W2007662992 abstract "Since 1980, over 1,200 firms have recaptured more than $12 billion in assets by terminating defined benefit pension plans with assets in excess of the plan's termination liabilities.' The frequency of these terminations and the magnitudes of the resulting recaptures have led to assertions that employers are effectively using their tax-deferred pension plans as capital accumulation devices and corporate financing tools (U.S. Congress, Joint Hearings Before the Select Committee on Aging and the Subcommittee on Labor-Management Relations [1985]). The assertion implies that managers purposefully overfund corporate pension plans so that they can be terminated and excess assets withdrawn when additional financing is needed. The process is similar to that described in Myers [1984] and Myers and Majluf [1984] in which firms first accumulate financial slack in the form of cash and marketable securities and then subsequently draw on it for financing." @default.
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- W2007662992 date "1987-01-01" @default.
- W2007662992 modified "2023-09-24" @default.
- W2007662992 title "A Financing Explanation for Overfunded Pension Plan Terminations" @default.
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- W2007662992 doi "https://doi.org/10.2307/2491021" @default.
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