title: Special report on taxation and reimbursement. Recovering excess funds from a defined-benefit pension plan: don't forget the hidden costs!
abstract: In light of the pitfalls and hidden costs associated with recovering excess pension plan funds, providers may consider examining more conventional sources of raising capital before proceeding. In any event, the process should always be initiated by a careful cost-benefit analysis conducted by the employer, with the help of pension consultants and counsel.
mesh_terms: D014487:Centers for Medicare and Medicaid Services, U.S.; D005375:Financial Audit / Q000331:legislation & jurisprudence / Q000379:methods; D005377:Financial Management, Hospital / Q000331:legislation & jurisprudence* / Q000379:methods; D006278:Medicare / Q000331:legislation & jurisprudence; D010415:Pensions; D012179:Retirement / Q000191:economics; D013660:Taxes / Q000331:legislation & jurisprudence; D014481:United States