Examlex
If you type the last 2 digits of a year as 31, such as 1/1/31, Access assumes that they signify:
Years-Of-Future-Service Method
An actuarial technique used to calculate pension benefits, taking into account the expected years of service remaining for an employee.
Defined Benefit Pension Plan
A retirement plan where employee benefits are calculated using a formula that considers several factors, such as length of employment and salary history, with the employer bearing the investment risk.
Projected Benefit Obligation
An actuarial estimation of the present value of all the benefits earned by employees, taking into account expected future salary increases.
Pension Plan Assets
Funds and investments held by a pension fund to meet future obligations to retirees.
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