Accumulated benefit obligation

• Abbreviated ABO. An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation.

 Embedded terms in definition
Projected benefit obligation
 Related Terms
 Accumulated depreciation
Collateralized loan obligation
Collateralized mortgage obligation
Collateralized obligation
Cost benefit ratio
Death benefit
Defined benefit plan
Equivalent annual benefit
Flat benefit formula
General obligation bond
Limited tax general obligation bond
Net benefit to leverage factor
Pension benefit guaranty corporation
Projected benefit obligation
Unit benefit formula

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