Examlex
Summarize the provisions of SFAS No. 142 related to the definition of goodwill, impairment testing of goodwill, and the proper handling of goodwill in the event of the sale of an acquired subsidiary.
Pension Program
A retirement plan offered by an employer that provides a regular income to employees after they retire.
Paid Vacation
A period of time, often legally mandated, during which an employee is allowed to be away from work while still receiving pay.
Workers' Compensation
State programs that provide benefits to workers who suffer work-related injuries or illnesses, or to their survivors.
Employee Retirement Income Security Act
A federal law that sets minimum standards for most voluntarily established pension and health plans in private industry to provide protection for individuals in these plans.
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