Pension assets

Pension assets
Активы пенсионной программы

Mergers and Acquisitions English-Russian dictionary. 2013.

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  • Pension parachute — A pension parachute is a form of poison pill that prevents the raiding firm of a hostile takeover from utilizing the pension assets to finance the acquisition. When the target firm is threatened by an acquirer, the pension plan assets are only… …   Wikipedia

  • pension parachute — A form of poison pill providing that in the event of a hostile takeover attempt, any excess pension plan assets can be used to benefit pension plan participants. This prevents the raiding firm from using the pension assets to finance the takeover …   Financial and business terms

  • Pension Benefit Guaranty Corporation — (United States) Agency overview Formed September 2, 1974 …   Wikipedia

  • Pension Benefit Guaranty Corporation — ( PBGC) A U.S. Government agency that was created to insure guaranteed pension benefits. PBGC has statutory authority to claim up to 30% of the net assets of a firm that sponsors a pension plan when an underfunded plan is terminated. Such a PBGC… …   Financial and business terms

  • Pension Protection Act of 2006 — (PPA) USA A federal law providing for comprehensive pension reform that addresses a variety of employee benefit plan topics including: • Revised minimum funding requirements for defined benefit plans and multi employer plans. • Enhanced… …   Law dictionary

  • Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

  • Pension fund — A pension fund is a pool of assets forming an independent legal entity that are bought with the contributions to a pension plan for the exclusive purpose of financing pension plan benefits. Pension funds are important shareholders of listed and… …   Wikipedia

  • Pension provision in the United Kingdom — UK Pension Provision falls into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal Accounts automatic… …   Wikipedia

  • Pension Protection Fund — The Board of the Pension Protection Fund (the PPF) is a Statutory Fund in the United Kingdom. It was created under the Pensions Act 2004. The Board of the PPF is a Statutory Corporation responsible for managing the Fund and for making payments to …   Wikipedia

  • Pension simplification — In 2004 the Labour government announced plans to rationalise the British tax system as applied to pension schemes; these changes are referred to as pension simplification. The new single tax regime were adopted on 6th April 2006; this date is… …   Wikipedia

  • Pension Benefit Obligation - PBO — An accounting term used to describe the amount of money a company must pay into a defined benefit pension plan to satisfy all pension entitlements that have been earned by employees up to that date. The pension benefit obligation (PBO) is… …   Investment dictionary

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