Accumulated Benefit Obligation (ABO) Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: Accumulated Benefit Obligation (ABO)

Dictionary of Finance and Investment Terms

Accumulated Benefit Obligation (ABO)

estimated liabilty of a pension plan assuming immediate termination. Differs from projected benefit obligation (PBO), which makes a similar calculation assuming plan is ongoing.

Dictionary of Business Terms

Accumulated Benefit Obligation (ABO)

similar to the projected benefit obligation (PBO) , but it is measured using current compensation levels rather than assumptions about future compensation.

Projected Benefit Obligation (PBO)

Copyright © 2006, 2003, 1998, 1995, 1991, 1987, 1985 by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.
Copyright © 2007, 2000, 1997, 1987, by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.

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