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A Financing Explanation for Overfunded Pension Plan Terminations

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References

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2009Have changes in pension accounting changed pension provision? A review of the evidence41 cited
2010Equity Valuation Effects of the Pension Protection Act of 2006*41 cited
1989The Stock Price Response to Pension Terminations and the Relation of Terminations with Corporate Takeovers38 cited
1993AN EMPIRICAL INVESTIGATION OF STOCK MARKET VALUATION OF CORPORATE PROJECTED PENSION LIABILITIES36 cited
2001Reversion Taxes, Contingent Benefits, and the Decline in Pension Funding36 cited
2014Corporate Pension Plans35 cited
1991Overfunded defined benefit pension plan settlements without asset reversions34 cited
2010Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?

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31 cited

2003Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK31 cited

1996Differential tax benefits and the pension reversion decision31 cited

1991Firm financial stress and pension plan continuation/replacement decisions27 cited

1993The Market Response to Pension Plan Terminations.27 cited

1995Determinants of pension funding and asset allocation decisions25 cited

2004The Market Value Implications of Post‐Retirement Benefit Plans and Plan Surpluses — Canadian Evidence24 cited

2018Executive compensation and cash contributions to defined benefit pension plans20 cited

2010Why do healthy firms freeze their defined-benefit pension plans?19 cited