ABO

(redirected from Accumulated Benefit Obligation)
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ABO

Symbol for blood group systems , under system.
References in periodicals archive ?
The present value of the accumulated benefit obligation must be computed using a three-segment investment grade corporate bond yield curve.
For defined benefit pension plans, the accumulated benefit obligation.
The company's nonqualified pension plan was the only pension plan with an accumulated benefit obligation in excess of plan assets.
SFAS 87 requires disclosure of the projected benefit obligation (including a provision for future pay increases in addition to vested and nonvested portions of the benefit obligation), as well as the accumulated benefit obligation.
An increase in the accumulated benefit obligation (e.
To better understand pension plans' funded status, SFAS 132(R) again requires the disclosure of the accumulated benefit obligation.
At retirement age the accumulated benefit obligation will equal the projected benefit obligation since the current salary would equal the projected salary at age 65.
In addition to changes in the measurement of pension expense, FASB required an employer to recognize a liability on the statement of financial position when the accumulated benefit obligation exceeds the fair value of plan assets.
How does the selection of the discount rate affect the calculation of the Accumulated Benefit Obligation (ABO)?
Additional cash outlays in 2003 and for the next few years will be required for Xerox's worldwide underfunded pensions (approximately $700 million on an accumulated benefit obligation basis) as well as cash charges for previous restructuring charges, mostly for severance payments, and should be minimal going into 2004 barring any additional major restructuring.
The determination of the existence of MPL depends on whether the accumulated benefit obligation of the pension plan exceeds the fair value of the pension plan assets.
As of fiscal year 2002 Motorola's pension was underfunded with an accumulated benefit obligation of approximately $1.