### Question
What is the definition of unfunded vested benefits?


### Answer
The definition of **unfunded vested benefits** is as follows in *29 U.S.C. § 1393*:

> with respect to a plan, an amount equal to—


(A) the value of nonforfeitable benefits under the plan, less


(B) the value of the assets of the plan

#### Citation:
  - *29 U.S.C. § 1393*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle E-Special Provisions for Multiemployer Plans > part 1-employer withdrawals**

