APBO definition

APBO has the meaning set forth in Section 6.12(d)(iii)(D).

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APBO means the accumulated post-retirement benefit obligation (within the meaning of the Statement on Financial Accounting Standards No. 106) of the Grandfathered Individuals receiving or eligible for the Post-Retirement Welfare Benefits to the extent Buyer has committed to provide such Post- Retirement Welfare Benefits pursuant to this Section 6.12(d)(iii)(D), determined using a discount rate of 6.75% and the remaining assumptions disclosed in the January 1, 2001 Actuarial Valuation Report dated September 17, 2002, as set forth on Schedule 6.12(d)(iii)(D).

APBO has the meaning set forth in Section 6.10(l)(2).

Examples of APBO in a sentence

The APBO for purposes of the calculation shall be the APBO calculated as of the most recent fiscal year end.
For purposes of this Paragraph 8(g), APBO shall be calculated as of employees' Effective Dates that relate to or coincide with the termination of the management services agreement referred to in Paragraph 4 under "Background", above.
APBO shall be calculated by the Sellers' actuary using the actuarial assumptions set forth on Schedule 5.10(e).
As soon as practicable after the Closing Date, the Sellers shall cause the trustee of Sellers' VEBA to transfer to the trustee of Buyer's VEBA assets equal to the amount of assets in the Sellers' VEBA as of the Closing Date, multiplied by a fraction the numerator of which is equal to the Accumulated Post-Retirement Benefit Obligation under FAS 106 ("APBO") for the current and former employees of the Company and the denominator of which is the APBO for the Sellers as a whole.
To determine whether the change from the Existing ---------------- Schedule to the Revised Schedule would result in an actuarial gain, the scheduled payments under each schedule (whether resulting in a gain or a loss) shall be discounted back to the first day of the calendar year in which the FAS 106 Event occurred, utilizing the discount rate utilized by CBS as of December 31, 1997 to determine its APBO for FAS 106 purposes (the "Discount Rate").

More Definitions of APBO

APBO shall have the meaning set forth in the definition of Unfunded Liability.

APBO shall have the meaning ascribed thereto in Section 6.2(b).

APBO has the meaning set forth in Section 7.11(e).

APBO has the meaning set forth in Section 5.5(e)(iv)(B).

APBO means the percentage of the shares of Common Stock of the Company then outstanding that are Beneficially Owned by the Acquiring Person on the Stock Acquisition Date.

APBO means Accumulated Postretirement Benefit Obligation in accordance with FAS 106 using actuarial and economic assumptions set forth in Appendix 8.1.3 to Schedule 7, for all rights and benefits accrued by the Employees up to the Effective Time;

APBO means accumulated postretirement benefit obligation. "APFA" means Association of Professional Flight Attendants. "ASIF" means Aviation Security Infrastructure Fee.