A pension shortfall occurs when a company fails to provide enough funds for paying its employee retirement benefits. The company must be having a defined pension plan set for its employees.

• QUALIFICATION
• QUALIFICATION OF JUROR
• QUALIFICATION OF SIGNATURE
• QUALIFICATION OF SIGNATURE
• QUALIFICATION PROCESS
• QUALIFICATION REQUIREMENT
• QUALIFICATIONS
• QUALIFICATIONS OF DIRECTORS
• QUALIFICATION TEST
• QUALIFIED
• QUALIFIED
• QUALIFIED ACCEPTANCE
• QUALIFIED ACCOUNTS
• QUALIFIED ACQUISITION COST
• QUALIFIED AUDITOR
• QUALIFIED AUDITOR
• QUALIFIED BIDDER
• QUALIFIED DENIAL
• QUALIFIED DISCHARGE
• QUALIFIED DISCLAIMER
• QUALIFIED DISTRIBUTION
• QUALIFIED DIVIDEND
• QUALIFIED DOMESTIC INTEREST TRUST
• QUALIFIED DOMESTIC RELATIONS ORDER
• QUALIFIED DOMESTIC TRUST