Underfunded Pension Plan Love Machine 16 years ago Underfunded Pension Plan Pension plans that are not running a surplus, with liabilities exceeding assets. Random Finance Terms for the Letter U Underfunded Pension Plan Underinvestment Problem Underlying Underlying Asset Underlying Cost Underlying Profit Underlying Security Underpayment Penalty Underperform Underpricing Recommended for you: Underperform Underinvestment Problem Underlying Profit Underpayment Penalty