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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.
Defined Benefit. The beauty of a fully funded defined benefit pension plan is that it's the responsibility of the plan sponsor, which is usually the employer, to provide the cash deposits. A fully funded pension is one with a 100 percent funding status, which means there's enough dough to cover retirement liabilities. If a pension's at least 80 percent funded, it's considered healthy.