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 minimum settlement rate under the purchase contracts is 1.
NYSE: NEE) today announced the settlement rate for the stock purchase contracts that are components of corporate units (NYSE: NEE PR O) that it issued in September 2012.
For each collector (replicate), settled postlarvae were counted on a 20-cm section of rope cut off from the collector and examined under a stereomicroscope (10X magnification; MZ75, Leica Microsystems SA) to assess the settlement rate (individuals per meter per day).
LDIs also agreed to terminate all incoming international traffic at a fixed settlement rate of 8.
Due to increase in Approved Settlement Rate (ASR), the profit increased to manifolds in illegal VoIP business which encouraged the illegal business of grey telephony in Pakistan.
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.
British Bankers' Association Interest Settlement Rate.
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.
The procedure of over surcharges is governed by the requirements of soil strength and settlement rate after treatment.