This standard allows the employee benefit liability to be reduced by anticipated forfeitures by eligible employees of their benefit.

[Milana]

Пожалуйста, дайте свое понимание forfeitures, которые окончательно меня запутали. Ниже привожу общий контекст.
Future retirement payments are discounted to their present value at the balance sheet date at an interest rate determined as net of an expected inflation rate and an appropriate discount rate. This standard allows the employee benefit liability to be reduced by anticipated forfeitures by eligible employees of their benefit.

[Vedun]

енто, аднака, моя думай, есть нечто типа досрочной продажи пенсионных накоплений путем форфейтинга.
Во! Сказать короче не могу, много думать нада, аднака.

[Tollmuch]

forfeitures здесь может значить либо "утрата права" на пенсионное обеспечение - по разным причинам, либо, с меньшей вероятностью - "отказ" от пенсионного обеспечения.

[V]

Думаю (не уверен), что это означает досрочный "забор" будущим пенсионером своих взносов, т.е. ДО достижения предусм. з-ном срока выхода на пенсию и до выслуги необх. количества лет.
Это, конечно, лишает его возм-сти потом претендовать на периодические, до смерти, пенс. выплаты, но зато даёт ему сразу в руки много реального кэша.
Перепроверьте...

[Tollmuch]

Перепроверил :-)

Advice has been requested as to a method of conforming an employees' trusteed money-purchase pension plan so as to qualify under section 401(a) of the Internal Revenue Code of 1954 when the plan provides that forfeitures, arising from termination of employment, in an amount not in excess of one percent of the employer's contributions, shall be reallocated to the accounts of remaining participants.

Another commentator stated that the forfeiture provision should not include interest to the date of the forfeiture. The commentator stated that it seems inequitable to require that the value of the forfeiture be determined at a level which was not fully allowable as a cost during the accounting periods affected. The Board does not share the view that including interest in the credit for forfeitures is inequitable. The interest factor represents the time cost of money which the contractor should pay to the Government for having been provided with funds. The forfeiture is calculated to be the present value of the future benefit at the time of forfeiture and thus is equivalent in present value terms to the amount of deferred compensation that was originally assigned. However, as stated in the Standard, the failure of the recipient to voluntarily exercise a stock option is not considered a forfeiture.

The Board believes that a liability for amounts to be paid as a result of employees' rights to compensated absences should be accrued, considering anticipated forfeitures, in the year in which earned. The Board believes that a liability for amounts to be paid as a result of employees' rights to compensated absences should be accrued, considering anticipated forfeitures, in the year in which earned. For example, if new employees receive vested rights to two-weeks' paid vacation at the beginning of their second year of employment with no pro rata payment in the event of termination during the first year, the two-weeks' vacation would be considered to be earned by work performed in the first year and an accrual for vacation pay would be required for new employees during their first year of service, allowing for estimated forfeitures due to turnover.

Мож, я, конечно, чего глобально не понЯл, но вот во всех найденных контекстах речь таки ИМХО идет об утрате права. Искал по трем поисковикам +"anticipated forfeitures" +benefits.

[Vedun]

Точно, потеря права на пензию.

[Milana]

Million thanx to all of you. :) - Milana