• Medicine
  • Published in
    Healthcare financial…

Pension plans: more than a savings account for the hospital.

  title={Pension plans: more than a savings account for the hospital.},
  author={Randall W. Luecke and P C Mazanec},
  journal={Healthcare financial management : journal of the Healthcare Financial Management Association},
  volume={40 12},
The option of terminating a healthcare organization's existing pension plan and pursuing asset reversion may present an attractive opportunity for an infusion of capital. However, a pension plan is more than a savings account. The analysis of whether or not to terminate a pension plan should not begin with an assessment of the organization's financial well-being, but rather an assessment of the pension plan, benefit structure, and overall corporate goals. 

Topics from this paper.