Learn what Accumulated Benefit Obligation (ABO) is, how it affects pension plans, and why understanding it is crucial for evaluating pension liabilities and funding status.

Learn how the actuarial cost method helps companies calculate pension expenses, ensuring financial stability and accurate funding through cost and benefit approaches.

The U.S. Office of Personnel Management (OPM) recently emailed over 2 million federal employees an offer to pay eight months of salary in exchange for resignation. Initiated by the newly launched ...

The Netherlands is overhauling its €1.8tn pension system in a sweeping shift from guaranteed payouts to individual investment ...

The calculation typically looks at employment years between ages 18 to 65, but there are considerations around child-rearing ...