- minimum pension liability in excess of unrecognized prior service costs
Financial and business terms. 2012.
Financial and business terms. 2012.
unfunded pension losses — A contra equity account created under FAS 87 rules for cases in which the amount of the additional minimum pension liability exceeds the sum of unamortized prior service cost plus transition obligation. Sometimes called minimum pension liability… … Financial and business terms
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