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 ?
Claims at the Court of First Instance also rose 17 per cent to 54 with the settlement rate rising from 83 to 88 per cent.
The settlement rate for the SCT also rose to 85 per cent, a 10 per cent increase from 2016.
In contrast to predictions, there was no positive relationship between the yield of mussels on ropes and settlement rates on corresponding weeks.
The SmartGFE Calculator is a pricing and compliance tool that is posted on a title company's website and used by mortgage lenders to instantly generate title and settlement rates, as well as accurate recording fee and transfer tax costs.
In another study, Holliday (1996), using PVC plates in several positions with or without coating of cement paste upon the settlement of the larvae Saccostrea commercialis, showed that the settlement rate in such plates horizontally positioned was 76.
He looked at Taiwan's settlement rate before and after its major procedural reform of 2000 that introduced the concept of discovery.
As discussed below, the settlement rate is lower in the model with NEV suits than in the RW model without NEV suits.
Their settlement rate, depending upon the study, generally hovers in the range of 40-65 percent.
The Program goal is for a settlement rate of about a third of the cases placed in the Program.
9) This suggests that the presence of the recommendation and its unique nature should lead to a higher settlement rate, independent of whether or not uncertainty is reduced by the recommendation.
The procedure of over surcharges is governed by the requirements of soil strength and settlement rate after treatment.