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What is measured by the defined benefit obligation?

Sagot :

A projected benefit obligation (PBO) is an actuarial measurement of what a company will need at the present time to cover future pension liabilities. This measurement is used to determine how much must be paid into a defined benefit pension plan to satisfy all pension entitlements that have been earned by employees up to that date, adjusted for expected future salary increases.

  • A projected benefit obligation (PBO) is an actuarial measurement of what a company will need at the present time to cover future pension liabilities.
  • Projected benefit obligation (PBO) assumes that the plan will not terminate in the foreseeable future and is adjusted to reflect expected compensation in the years ahead.
  • Actuaries are responsible for using the projected benefit obligation (PBO) in order to calculate whether or not pension plans are underfunded.