PVFB

(redirected from Present Value of Future Benefits)
AcronymDefinition
PVFBPresent Value of Future Benefits
PVFBPeterborough Volunteer Fire Brigade (UK)
References in periodicals archive ?
One principle that would be consistent with the Standard Valuation Law concept is to use the present value of future benefits less the present value of future premiums within the requirements stated in the Standard Valuation Law.
These aspects of value are generally much less important for intangible assets, whose value depends largely on the present value of future benefits (cash flows and real options for new (business) generated by such assets.
To calculate the unfunded ABO, one first determines the ABO, an estimate of the present value of future benefits based on current salary levels of those eligible for the plan.
419A(f)(5) exception to a fund used to provide postretirement medical benefits and concluded that contributions would be deductible until accumulated plan assets equal the present value of future benefits. The letter ruling cited, but went beyond, earlier published guidance: Rev.
The authors undertook new calculations of the "money's worth" -- the present value of future benefits relative to their purchase price--of noninflation-indexed payout annuities.
The present value of future benefits already earned by both employees and retirees, called transition obligations by the FASB, must be charged to income.
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