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underfunded liability

См. также в других словарях:

  • underfunded pension plan — A pension plan that has a negative surplus ( i.e., liabilities ( liability) exceed assets). Bloomberg Financial Dictionary …   Financial and business terms

  • minimum pension liability — A term used to describe a liability for underfunded pension obligations that FAS 87 required firms to recognize as an actual balance sheet liability. The minimum pension liability is the excess of accumulated vested and nonvested plan benefits… …   Financial and business terms

  • South Australian state election, 2006 — The final results for the House of Assembly seats were 28 Labor, 15 Liberal, three independents and one National. First preference and two party preferred statistics for each district are available through the South Australian House of Assembly… …   Wikipedia

  • Parnell-Bressington filibuster — The Parnell Bressington filibuster is a record breaking filibuster that occurred in the South Australian upper house, the Legislative Council, on 8 May 2008, involving SA Greens MLC Mark Parnell and No Pokies MLC Ann Bressington. The South… …   Wikipedia

  • Oklahoma Teachers' Retirement System — is the pension program for public education employees in the State of Oklahoma. As of April 30, 2010, the program had nearly 169,000 members.[1] Public education teachers and administrators are required to be OTRS members; support staff can join… …   Wikipedia

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

  • Social Protection — ▪ 2006 Introduction With medical costs skyrocketing and government programs scaled back, citizens bore more responsibility for their health care costs; irregular migration, human trafficking, and migrant smuggling posed challenges for… …   Universalium

  • 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

  • Employee Retirement Income Security Act — The Employee Retirement Income Security Act of 1974 (ERISA) (USStatute|93|406|88|829|1974|09|02) is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the… …   Wikipedia

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • 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

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