Can’t seem to get my head around this. Any good ways to remember the calculation?作者: ayodayo 时间: 2013-3-31 13:02
Change in funded status, excluding contributions.
Alternatively, changes in PBO, excluding benefits paid. Then subtract ACTUAL return on plan assets作者: chunty 时间: 2013-3-31 13:02
Actual return on plan assets can also be tricky, just remember to exclude all contributions (employer and other), as well as benefits paid from the year/year change in plan assets.
