The present value of the future liability of an employee'spension, 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.
The Rh system is clinically as important as the ABO system because of its role in hemolytic diseases in newborns and in transfusion incompatibility (1).
The ABO system occurs as a result of polymorphism of complex carbohydrate structures of glycoproteins and glycolipids expressed at the surface of erythrocytes or other cells or present in the secretions as glycan units of mucin glycoproteins (3).
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