_______ Accumulated benefit obligation_______ Actual return on plan assets______
ID: 2474766 • Letter: #
Question
_______ Accumulated benefit obligation_______ Actual return on plan assets_______ Defined benefit plan_______ Defined contribution plan_______ Market-related asset value_______ Pension plan_______ Projected benefit obligation_______ Service cost_______ Settlement (discount) rate_______ Vested benefits Those that the employee is entitled to receive even if he or she renders no additional services to the company. The computation of the deferred compensation amount on all years of employees rsquo service - both vested and nonvested - using current and past salary levels. The present value of vested and nonvested benefits accrued to date, based on employees rsquo future salary levels. The actuarial present value of benefits attributed by the pension benefit formula to employee service during the period. Used in computing the service cost, the projected benefit obligation, and the interest cost. The change in pension funds from interest, dividendends, and realized and unrealized changes in fair value in a systematic and rational manner. These typically are a function of an employee rsquo s years of service and of the compensation level in the years approaching retirement through the use of a time value of money computation. A contract between a company and its employees under which the company agrees to pay benefits into a found, which will then make payments to the employees after they retire. The employer agrees to contribute to a pension trust a certain sum each period, based on a formula.Explanation / Answer
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