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Pension funds with legal personality: The pension fund with legal personality is an independent. legal entity created to manage a pension fund and is the same legal entity as the fund itself. Examples of. this type of pension fund construction are foundations or mutual associations. 5.
However, not all the risk falls on employers. Defined-benefit plans are insured by the Pension Benefit Guarantee Corporation, a federal entity which ensures that retired employees receive at least some of their benefits if their employers are unable to pay the promised sums in full.