Avaya's Reorganization Plan Filing: 10 Key Takeaways For Partners

Pension Plan

Avaya said in the filing that it plans to continue to honor and maintain its qualified U.S. pension plans, which make up the vast majority of the company's pension obligations. Overall, Avaya said its U.S. pension plan is underfunded, "with an estimated underfunding liability" of $1.05 billion as of Dec. 31, 2016, according to the filing.

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