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Abo
(redirected from Accumulated Benefit Obligation)

   Also found in: Financial, Acronyms, Wikipedia 0.01 sec.
Ab·o or ab·o  (b)
n. pl. Ab·os or ab·os Offensive Slang
Used as a disparaging term for an Australian Aborigine.

Abo [ˈæbəʊ]
n pl Abos (sometimes not capital) Austral informal, offensive
(Social Science / Peoples)
a.  short for Aborigine
b.  (as modifier) an Abo reserve
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.Abo - a dark-skinned member of a race of people living in Australia when Europeans arrivedAbo - a dark-skinned member of a race of people living in Australia when Europeans arrived
ethnic group, ethnos - people of the same race or nationality who share a distinctive culture
Aussie, Australian - a native or inhabitant of Australia


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If a plan's accumulated benefit obligation exceeded the fair market value of assets, there may have been additional reporting requirements relating to these contingent obligations.
Disclosures about pension plans as well as other post-retirement benefits with assets exceeding the accumulated benefit obligation may be aggregated with disclosures about pension plans as well as other post-retirement benefits with accumulated benefit obligations exceeding assets.
However, since nonqualified plans generally do not have plan assets, the accumulated benefit obligation and fair value of assets may need to be shown separately (see "Employers With Two or More Plans").
 
 
 
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