Underfunded Pension Plan Daniel Guidotti 14 years ago Underfunded Pension PlanPension plans that are not running a surplus, with liabilities exceeding assets.Random Finance Terms for the Letter UUnderfunded Pension PlanUnderinvestment ProblemUnderlyingUnderlying AssetUnderlying CostUnderlying ProfitUnderlying SecurityUnderpayment PenaltyUnderperformUnderpricingRecommended for you:Underperform Underinvestment Problem Underlying Profit Underpayment Penalty