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What is the True Cost of a Defined Benefit Pension Plan?

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Bibliographic Details
Title: What is the True Cost of a Defined Benefit Pension Plan?
Authors: Reese, Adam
Source: Benefits & Compensation International. Apr2001, Vol. 30 Issue 8, p11. 71p. 1 Black and White Photograph, 4 Charts, 9 Graphs.
Subjects: Defined benefit pension plans, Insurance companies, Accrual basis accounting
Geographic Terms: United States
Abstract: Examines the true cost of defined benefit pension plan of the different companies in the United States. Determination of pension cost by accrual basis accounting; Measurement of cost of benefit program based on accrual cost; Application of actuarial cost method by accounting standards.
Database: Regional Business News
FullText Text:
  Availability: 0
Header DbId: bwh
DbLabel: Regional Business News
An: 4623597
AccessLevel: 6
PubType: Periodical
PubTypeId: serialPeriodical
PreciseRelevancyScore: 0
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  Data: What is the True Cost of a Defined Benefit Pension Plan?
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  Data: <searchLink fieldCode="JN" term="%22Benefits+%26+Compensation+International%22">Benefits & Compensation International</searchLink>. Apr2001, Vol. 30 Issue 8, p11. 71p. 1 Black and White Photograph, 4 Charts, 9 Graphs.
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  Data: <searchLink fieldCode="DE" term="%22Defined+benefit+pension+plans%22">Defined benefit pension plans</searchLink><br /><searchLink fieldCode="DE" term="%22Insurance+companies%22">Insurance companies</searchLink><br /><searchLink fieldCode="DE" term="%22Accrual+basis+accounting%22">Accrual basis accounting</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22United+States%22">United States</searchLink>
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  Label: Abstract
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  Data: Examines the true cost of defined benefit pension plan of the different companies in the United States. Determination of pension cost by accrual basis accounting; Measurement of cost of benefit program based on accrual cost; Application of actuarial cost method by accounting standards.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bwh&AN=4623597
RecordInfo BibRecord:
  BibEntity:
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 71
        StartPage: 11
    Subjects:
      – SubjectFull: Defined benefit pension plans
        Type: general
      – SubjectFull: Insurance companies
        Type: general
      – SubjectFull: Accrual basis accounting
        Type: general
      – SubjectFull: United States
        Type: general
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      – TitleFull: What is the True Cost of a Defined Benefit Pension Plan?
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            – D: 01
              M: 04
              Text: Apr2001
              Type: published
              Y: 2001
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              Value: 0268764X
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              Value: 30
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              Value: 8
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            – TitleFull: Benefits & Compensation International
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