Is A Pension Plan An Asset? 
From an individual perspective a pension plan is an asset . It would be included in your net worth . The rules around pension plans can be complex , so it is an asset , but you may not be able to access it until a stated date . From a company 's perspective the pension is a liability , since the company is to varying degrees on the hook for funding . If you have further questions , or feel that I can be of assistance , please do not hesitate to contact me . 