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ABOAbonnement (German: Subscription)
ABOAnybody but Obama (politics)
ABOAmway Business Owner
ABOAccumulated Benefit Obligation
ABOAccumulated Benefit Obligation (pension plan accounting)
ABOAdmin Base Object
ABOAction Based Outcome
ABOActive Business Object
ABOAmerican Board of Ophthalmology
ABOAmerican Board of Opticianry (Springfield, VA)
ABOAlgal Biomass Organization (Preston, MN)
ABOAmerican Board of Orthodontics
ABOAssociated Builders and Owners
ABOAmerican Board of Otolaryngology
ABOAssociation of British Orchestras
ABOAmsterdam Baroque Orchestra
ABOAlaska Bird Observatory
ABOAviators Breathing Oxygen
ABOArmy Budget Office
ABOAir Base Operability
ABOAmerican Board of Opticians
ABOAgents of Biological Origin
ABOAccelerated Bookbuilt Offering (investing)
ABOAutomated Box Office (American Multi-Cinema, Inc.)
ABOAdmin Base Objects (Microsoft IIS)
ABOAir-Breathing Organ (fish biology)
ABOAssociation des Bibliotechniciens de l'Ontario
ABOAntibodies Blood Group
ABOAtlanta Baroque Orchestra (Atlanta, Georgia)
ABOAdiabatic Born-Oppenheimer
ABOAnnular Beam Oscillator
ABOArbitration Out
ABOAirborne Order
ABOAbsent Bed Occupancy
ABOAdvanced Byte-Oriented
ABOAntibonding Bond Orbital
ABOAsociación Benedictina Olivetana Centro Educacional (Olivetana Benedictine Association Educational Center, Guatemala)
ABOAcross Border Operations
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References in periodicals archive ?
The table reports the name of each firm along with measures that describe the features of the pension plan: l) the size of the projected benefit obligation in relation to invested capital, 2) the ratio of plan assets to the accumulated benefit obligation, and 3) the percentage of pension fund assets invested in equities.
The funding target is the accumulated benefit obligation (the present value of pension benefits that have been earned).
Accumulated benefit obligation. The actuarial present value of pension benefits (whether vested or unvested) attributed to employee service rendered before a specified date and based on employee service and compensation (if applicable) prior to that date.
With a little math, users can now determine that the fair value of plan assets, $223 million, exceeded the total accumulated benefit obligation of $212 million.
SFAS 132(R) continues to require some detail for plans in which the accumulated benefit obligation exceeds plan assets.
This is due to the requirement that an additional liability must be recognized to the extent that the accumulated benefit obligation exceeds the fair value of the plan assets.
Companies with defined benefit plans are required to disclose, under SFAS 87, the following: 1) the fair value of plan assets; 2) the accumulated benefit obligation; and 3) the projected benefit obligation.
When the underfunding exceeds the accumulated benefit obligation, a liability must be recognized.
It requires employers to disclose the projected benefit obligation, and also requires recognition of a liability at least equal to any unfunded accumulated benefit obligation, a major change for some employers.
DB plan, the funding ratio on accumulated benefit obligations increased from 95 percent at the start of 2004 to 99 percent at the beginning of 2005, while funding of projected benefit obligations rose from 88 percent to 91 percent.
The percentage of companies whose defined benefit pension plans have sufficent assets to cover their accumulated benefit obligations has been falling for the past few years, according to Buck Consultants, Inc., a New York City employee benefit, actuarial and compensation consulting firm.