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04 Termination Benefits S51
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accounting accrued benefits accumulated benefits accumulated plan benefits actuarial assumptions actuarial cost method actuarial gains actuarial present value allocated alternative minimum tax amendments amortization annual report annuity APB Opinion approach assets available available for benefits capital gain changes Company Pension Plan compensation current value December 31 defined benefit plan defined contribution plan determined employee contributions Employer Company Pension ERISA estimated fair value FASB filed financial statements funding standard future periods GAAP gains and losses inflation insurance company insurance contracts interest assumption Internal Revenue Service investments issued lump-sum distribution measurement ment multiemployer plans ordinary income payable PBGC pension expense percent plan administrator plan assets plan sponsor postemployment benefits rates of return recognized retired participants retirement benefits salary increases Schedule Section securities separate significant summary supplemental actuarial value taxable tion Total trust unfunded supplemental actuarial unrealized appreciation valuation value of accumulated welfare benefit plan