defined benefit liability

См. также в других словарях:

• Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… …   Wikipedia

• liability-driven investment — (LDI) In the context of pensions, a form of investment in which the main goal is to ensure that a defined benefit scheme has sufficient assets to meet its liabilities, both current and future. To this end, investment managers frequently use… …   Law dictionary

• Defined contribution plan — See also: Defined benefit plan In economics, a defined contribution plan is a type of retirement plan in which the amount of the employer s annual contribution is specified.[1] Individual accounts are set up for participants and benefits are… …   Wikipedia

• Liability Driven Investment - LDI — A form of investing in which the main goal is to gain sufficient assets to meet all liabilities, both current and future. This form of investing is most prominent with defined benefit pension plans, whose liabilities can often reach into the… …   Investment dictionary

• Pension Benefit Guaranty Corporation — (United States) Agency overview Formed September 2, 1974 …   Wikipedia

• Pension Benefit Obligation - PBO — An accounting term used to describe the amount of money a company must pay into a defined benefit pension plan to satisfy all pension entitlements that have been earned by employees up to that date. The pension benefit obligation (PBO) is… …   Investment dictionary

• Limited liability company — This article is about a U.S. specific business entity form. For limited liability companies in the United Kingdom, see Limited company. For a general discussion of entities with limited liability, see Corporation …   Wikipedia

• Secondary liability — Secondary liability, or indirect infringement, arises when a party materially contributes to, facilitates, induces, or is otherwise responsible for directly infringing acts carried out by another party. The US has statutorily codified secondary… …   Wikipedia

• Directors and officers liability insurance — (often called D O) is liability insurance payable to the directors and officers of a company, or to the organization(s) itself, to cover damages or defense costs in the event they suffer such losses as a result of a lawsuit for alleged wrongful… …   Wikipedia

• Retirement plans in the United States — A retirement plan is an arrangement to provide people with an income, possibly a pension, during retirement, when they are no longer earning a steady income from employment, or an asset from which a person may draw an income from as needed. There …   Wikipedia

• Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) …   Wikipedia