退休基金资产是指由员工退休办法规范，与雇主分离，归属退休基金名下，备供支付退休金的资产。退休基金资产名义上虽不属于雇主，雇主却拥有实质上的控制权，是雇主实质上的资产。
这项交易的大小没有透露，但报纸出版商将保留新闻周刊的退休基金资产，负债和一定的员工义务。
The size of the deal was not revealed but the newspaper publisher is retaining the pension assets, liabilities and certain employee obligations of Newsweek.
Rauh预计，即使按照过于乐观的8%的回报率来算，在2020年之前还是会有七个州会将退休基金资产耗尽；
Mr Rauh calculates that seven states will have exhausted their pension assets by 2020—even if they make a return of 8%, a common assumption that looks wildly optimistic.
退休研究中心估计，要在2010年前使基金恢复至2007年的水平，市场上资产的回报率每年须达到52%。
Still, the CRR estimates that to return funding levels to those of 2007 by 2010, the rate of return on market assets would have to be 52% each year.
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