
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.
Found on
http://www.duke.edu/~charvey/Classes/wpg/bfgloss.htm

The rate suggested in Financial Accounting Standard Board (FASB) 87 for discounting the obligations of a pension plan. The rate at which the pension benefits could be effectively settled off the pension plan wished to terminate its pension obligation.
Found on
http://www.encyclo.co.uk/local/20047

The rate suggested in Financial Accounting Standards Board (FASB) 87 for discounting the obligations
Found on
http://www.encyclo.co.uk/local/22402
No exact match found.