Settlement rate

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Settlement rate

The rate suggested in Financial Accounting Standards Board (FASB) 87 for discounting the obligations of a pension plan. The rate at which the pension benefits could be effectively settled if the company sponsoring the pension plan wishes to terminate its pension obligation.

Settlement Rate

The suggested way to calculate the net present value of a pension plan. The settlement rate is devised by the Financial Accounting Standards Board and is used by companies who wish to discontinue their pension plans. That is, a company may use the settlement rate to calculate lump sum payments to plan participants to relieve itself of the future liability of making payments on the pension over time.
References in periodicals archive ?
The relationships between settlement rates on plates and the yield on ropes at the end of the experiment were evaluated using correlative analyses.
An increase in revenue sharing by a partner, who continually lowers its price of international calling, logically follows a display of reciprocal behavior by the foreign partner, who must agree to lower settlement rates.
Through the relationship, customers ot Closing Corp's SmartGFE Calculator and RamQuest's Closing Market will be able to provide online title and settlement rate quotes to their lender clients and give them the ability to instantly place orders online.
The increases in Approved Settlement Rates (ASR) are made on the basis that the level of ASR directly affects the contributions towards Universal Services Fund (USF) for proliferation of telecom services.
ISLAMABAD, June 17 -- The increases in Approved Settlement Rates (ASR) are made on the basis that the level of ASR directly affects the contributions towards the Universal Service Fund (USF) for proliferation of telecom services and the same was increased to help the government expand the USF projects in remote areas.
The different settlement rates that others sometimes invoke, e.
Settlement rates are in the neighborhood of 75 percent for most court-ordered mediated matters; anything close to that could make a big difference for the industry and the court system.
There are several points worth discussing in a comparison of the settlement rates between the two models.
A consequence of this compression is that two-category studies consistently find a smaller difference between the settlement rates of the weak and strong claims than studies that use three categories.
This article provides an overview of the Program, presents the settlement rates for 1999-2004, estimates the cost savings attributable to those settlements, and concludes that the Program is a success.
Whether smaller contract zones increase or reduce settlement rates is an empirical question.