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A federal officer with an arrest warrant goes to a suspect's home. Having encountered this suspect previously, the officer knows that there will probably be controlled substances and related items lying around the apartment. Seizure of any such items as evidence would be unlawful under plain view because of the inadvertent discovery requirement.
Financial Period
A specific period of time covered by financial statements or reports, usually a fiscal quarter or year.
Actuarial Gains
Increases in the estimated value of a company’s pension plan benefits, resulting from changes in assumptions or improved performance.
Experience Adjustments
Changes to actuarial assumptions regarding pensions or other post-employment benefits based on differences between prior predictions and actual experience.
Actuarial Assumptions
Assumptions about future events affecting pension and insurance contracts, used to estimate the value of liabilities and premiums.
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