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If I retire with less than three years of service and return all of my pension assets to my employer, do I have to make up the investment losses and return them?
Answer
Even if pension assets fall below the accumulated amount of company contributions due to investment losses, you don’t need to make up the loss.
If there are contributions other than company contributions, they will be divided proportionally.
In addition, if the pension assets exceed the accumulated amount of company contributions due to investment gains, such investment gains do not have to be returned.