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MSB AC 330 XM2

MSB GovNFP Unit 009

The amount of payroll on which contributions to a pension plan are based Covered Payroll
The ratio of actuarial value of assets to actuarial accrued liability (AAL) of a pension plan. Funded Ratio
The present value of benefits allocated to the current year by the actuarial cost method being used Normal Cost
Benefits provided to employees as a result of the voluntary or involuntary termination of employment Termination Benefits
A component of the annual required contribution that allows for projected salary increases and additional statutory or contractual agreements. Actuarial Present Value of Total Projected Benefits
The annual expenses to an employer for a pension plan, which is a function of annual required contribution (ARC), net pension obligation (NPO), interest, and adjustments. Annual Pension Cost
An actuarially determined amount that the employer should contribute each year to a defined benefit pension plan to ensure full actuarial funding of the plan. Annual Required Contribution (ARC)
A financial instrument or other contract that has one or more reference rates and one or more notional amounts (e.g., face amount), requires little or no initial investment, and requires or permits net settlement. Derivative
Funds used to account for the assets, liabilities, net assets, and changes in net assets corresponding to the equity of the external participants. Investment Trust Fund
Benefits, other than pensions, provided to employees subsequent to employment. Included would be items such as health care and life insurance. Other Postemployment Benefits (OPEB)
Created by: vkluge25