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Gestalt psychologists refer to our tendency to organize incoming stimuli into a central object with some kind of backdrop behind as
Minimum Pension Liability
The minimum amount that must be reported as a liability by employers for their defined benefit pension plans, ensuring the plan's solvency.
Projected Benefit Obligation
The present value of a retirement plan's benefits owed to employees, calculated based on estimated salary increases.
Plan Assets
Investments and other assets set aside by an employer to fund pension benefits or other retirement plans for its employees.
Projected Benefit Obligation
An actuarial estimate of the total value of future pension benefits owed to employees, based on their service and salary history, to be paid by a pension plan.
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