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Pension Plans: Terminations, Asset Reversions, and Replacements Following Leveraged Buyouts

HRD-91-21 Published: Mar 04, 1991. Publicly Released: Mar 04, 1991.
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Highlights

Pursuant to a congressional request, GAO reviewed what happened to the 558 defined pension plans of 121 public companies acquired in leveraged buyouts (LBO).

Full Report

Full Report (14 pages)

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Topics

Retirement Security
AssetsCorporationsEmployee benefit plansFinancial managementFringe benefit costsPensionsRetirement benefitsPension planFinancial conditionEmployee retirements