Examlex
This early sociologist published extensively in the United States on topics such as social disorganization,immigration,and urban neighborhoods.
Service Cost
The portion of the cost of a pension or other post-employment benefit plan attributed to services rendered by employees in the current period.
Discounted Present Value
The process of determining the present value of a future amount of money or stream of cash flows given a specified rate of return.
Additional Year's Employment
The extension of an employee's service period by one year, often affecting benefits and pension calculations.
ERISA
The Employee Retirement Income Security Act of 1974, a federal law that sets minimum standards for most voluntarily established pension and health plans in private industry to protect individuals in these plans.
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