Accumulated benefit obligation

Accumulated Benefit Obligation (ABO)
The 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 Obligation
Financial & Investment Dictionary:
Accumulated Benefit Obligation (ABO)
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Accumulated Benefit Obligation (ABO)
estimated liabilty of a pension plan assuming immediate termination. Differs from projected benefit obligation (PBO), which makes a similar calculation assuming plan is ongoing.
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ACCUMULATED BENEFIT OBLIGATION (ABO) - The actuarial present value of the pension benefits earned to da...
ACCUMULATED DEPRECIATION - Total DEPRECIATION pertaining to an ASSET or group of assets from the time t...

Accumulated benefit obligation (ABO)

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Vested Accumulated Benefit Obligation
The part of the conglomerated benefit obligation under a specified benefit plan to which the workers possess a legal right, even if their employment is terminated before retirement.
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Accumulated Benefit Obligation (ABO) An approximate measure of the of a plan in the event of a termination at the date the calculation is performed. Related: .

Accumulated Benefit Obligation (pension plan accounting)
Parental Obligation System for Support Enforcement
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See: Accumulated Benefit Obligation
ABS
See: Automated Bond System
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[WCSU] accumulated benefit obligation An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed.

Accumulated Benefit Obligation (ABO)
Accumulated depreciation
Accumulated Depreciation and Depletion
Accumulated dividend
Accumulated earnings
Accumulated Earnings Tax
Accumulated profits tax
Accumulation
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AAII See: American Association of Individual Investors ABO See: Accumulated Benefit Obligation ABS See: Automated Bond System ACAT See: Automated Customer Account Transfer ACES See: Advance Computerized Execution System ACH ...

ABO definition :
See: Accumulated Benefit Obligation
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A measure of a pension plans liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable future. Related: accumulated benefit obligation.
Projected maturity date ...

The vested benefit obligation (VBO) is one measure of a pension fund's liability. The VBO only considers benefits that have vested in an employee, as opposed to the accumulated benefit obligation (ABO), ...

Projected benefit obligation (PBO)
A measure of a pension plan's liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable future. Related: Accumulated benefit obligation.

Related:accumulated benefit obligation. Projected maturity date With CMOs, final payment at the end of the estimated cash flow window. Promissory note Written promise to pay.

See also: Expense, Projected benefit obligation, Banks, Funding, Net present value