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Glossary   >   A   >   "Accumulated Benefit Obligation (ABO)" Definition            Accumulated Benefit Obligation (ABO) An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation. Glossary    Dictionary Search (powered by Google) WWW ITLOCUS.COM GLOSSARY.ITLOCUS.COM Translate a web page (powered by Google)      to German Spanish French Italian Portuguese Japanese Korean Chinese

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Accumulated Benefit Obligation (ABO) - An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation.