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Carrying value
Early-retirement Incentives
Benefits offered to employees as encouragement to retire before the standard retirement age.
Compulsory Waiver
An obligatory relinquishment of a right, claim, or privilege, often required by contract or law.
ERISA
The Employee Retirement Income Security Act, a federal law that sets standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans.
Bilateral Amputee
An individual who has lost or is missing both arms or both legs, typically as a result of trauma, disease, or congenital conditions.
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