Pensions and Income Tax accounting

Defined benefit plan

Defined contribution plan

Accumulated Benefit Obligation (ABO)

Projected Benefit Obligation (PBO)

Vested

Service Cost

Interest Cost

benefit payments

Projected Benefit obligation (PBO) formula

Plan Assets

Actual return on plan assets

Ending FV of Plan Assets Formula

Net Periodic Benefits

Interest Cost Formula

expected return on plan assets formula

amortization of unrecognized prior service cost formula

Changes in Actuarial assumptions

amortization of existing net obligation/asset at implementation(rare)

pension plan contributions

Net pension gain<loss>

Funded Status

Effective Tax Rate

Attribution Period