minimum pension liability is a term used to describe a liability for underfunded pension obligations that FAS 87 required firms to recognize as an actual balance sheet liability. The minimum pension liability is the excess of accumulated vested and nonvested plan benefits over plan assets. FAS 130 establishes accounting requirements for adjustments to minimum pension liability.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). minimum pension liability. Retrieved September 20, 2026, from http://smartdefine.org/minimum_pension_liability/definitions/1158217 |
| Chicago | Barry Goldsmith. 2010. "minimum pension liability" http://smartdefine.org/minimum_pension_liability/definitions/1158217 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, minimum pension liability, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/minimum_pension_liability/definitions/1158217>. |
| MLA | Barry Goldsmith. "minimum pension liability" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/minimum_pension_liability/definitions/1158217> |