Examlex
________ that have not been fully performed by both parties,may be repudiated by a minor at any time.
Prior Service Credit
A pension plan feature that grants employees credit for service periods before the commencement of the pension plan, affecting their benefits.
Defined Benefit Pension Plan
A retirement plan where the benefits that an employee will receive upon retirement are defined based on a formula considering factors such as salary history and duration of employment.
Service Cost
The portion of the pension expense that is recognized for the increase in pension benefits related to employee services of the current period.
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