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actuarial  surplus.An  estimate  of  the  amount  by  which  a  pension  plan’s  assets  exceed  its

expected current and future liabilities, including the amount expected to be needed to fund future

benefit payments. [Cases: Pensions    104. C.J.S. Pensions and Retirement Plans and Benefits §§

58, 60, 121, 127.] [Blacks Law 8th]