ABO

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ABO

Accumulated Benefit Obligation

The present value of the future liability of an employee's pension, assuming that the employee is fired or retires on the date the calculation is performed. For example, the accumulated benefit obligation is what the pension fund must pay the employee should the employer make no further contributions and the employee retires immediately. The accumulated benefit obligation therefore assumes that the employee will make no further contributions to the pension plan. See also: Projected Benefit Obligation.
References in periodicals archive ?
We are working closely with Pershing to support some of its most strategic customers, and we look forward to jointly serving the market with the next-generation functionality of APX in the ABOS outsourced environment.
These risks and uncertainties include continued sales, successful delivery and market acceptance of ABOS, the impact of initiatives by competitors and other risks detailed in Advent's most recent filings with the Securities and Exchange Commission, including, but not limited to, its quarterly reports on Form 10-Q and its 2006 annual report on Form 10-K/A, copies of which may be obtained by contacting Advent Software at (415) 645-1787 or by visiting Advent's Investor Relations Web site at http://www.