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Guest Thornton
Posted

A company sponsors an underfunded DB plan and an overfunded VEBA. Can the excess assets in the VEBA be transferred to the DB plan to cover the underfunding? Thanks.

Posted

Short answer: No.

Long answer: No.

Posted

S/C: You sure about that? I thought that employer cannot get reversion of excess assets from VEBA. Excess can only be used to purchase additional welfare benefits.

Posted

mjb is correct; no reversion is available from a VEBA, except for excess funds due to "actuarial error" in the event of termination of the VEBA and all benefits for participants and beneficiaries are fully funded.

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