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Accumulated benefit obligationAn approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: Projected benefit obligation.
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Accumulated benefit obligationObligations au titre des prestations constituées
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Accumulated benefit obligationThe present value of pension benefits, assuming the pension plan terminated immediately such that it had to provide retirement income to all beneficiaries for their years of service up to that date.Related Terms: Projected benefit obligation
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Accumulated benefit obligationThe value of a Pension Plan's vested and non-vested promised benefits using a formula (or formulae) typically based upon employees' years of service.
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Accumulated benefit obligationAn approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: Projected benefit obligation.
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