Examlex
A principle that is particularly important when counseling clients who have AIDS is:
Postretirement Benefit Plans
Plans offered by employers that provide benefits, such as health insurance and pensions, to employees after they retire.
Pension Plans
Retirement plans funded by employers or individuals, where savings are invested to provide future benefits to retirees.
Plan Sponsor's Balance Sheet
A financial statement that shows the financial condition of an entity that sponsors a retirement plan, including assets, liabilities, and net worth.
Accumulated Postretirement Benefit Obligation
The estimated total future postretirement benefits that a company is expected to pay, recognized as a liability.
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