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_________________ groups jobs into pay grades based on similar market survey amounts.
Projected Benefit Obligation
A measurement of the present value of future pension benefits owed to employees, based on factors like salary history and years of service.
Plan Assets
Resources set aside by a company in a dedicated fund to meet future pension benefits or other long-term employee benefits.
Vested Benefits
Employee benefits, such as pension funds or stock options, that are fully granted and cannot be forfeited even if the employment is terminated.
Projected Benefit Obligation
A liability amount that represents an estimate of the total future pensions benefits earned by employees, adjusted for expected future salary increases.
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