Pension Benefits – Overfunded (SF.BS.PensionBenefits_Overfunded)
Pension Benefits – Overfunded (SF.BS.PensionBenefits_Overfunded) refers to the overfunded pension benefits. When a company uses the Defined Benefit Method, regularly funded pension contribution may generate gains such that the fair market value of plan assets exceeds the accumulated benefit obligation leading to excess benefits which remain on the balance sheet…