Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

F Statement No. 88

Statement 88 determines accounting requirements for employers whose defined benefit pension plans have been limited and or terminated, or who have experience other unusual events, (e.g., settlement of a pension obligation through a lump-sum payment of benefits to a plan beneficiary.

Previous

Extrinsic Rewards

Next

Face Page

POPULAR BLOGS

POPULAR BLOGS

ERI's 2026 Benefits Benchmarking Survey Highlights

Read More

United States and Canada Minimum Wage Updates - June 2026

Read More

Do Geographic Pay Differentials Account for Inflation?

Read More

View All Blogs

Explore Compensation Solutions

Pay Equity

Salary Survey Management

Shift Differentials

View All Solutions

WHITE PAPERS

Top Performing White Papers

National Compensation Forecast April 2026

Read More

Compensation Strategies for Remote Work and Organizational Culture – Fall 2025

Read More

Planning Global Compensation Budgets for 2026 - January 2026

Read More

View All White Papers

Popular Searches

Level Cutters Certificate of Assumption Job Descriptions Continuous-Premium Whole Life Insurance Log In / Log On Current Assumption Whole Life Insurance Non-Duplication of Benefits Minimum Premium Plan (MPP) Deposit Administration Contract Personal Producing General Agency (PPGA) System

Featured White Paper

Common Compensation Terms and Formulas - January 2026

Includes the latest updates: Compensable factors, defined benefit plan, job leveling, lead differential, shift differential and more.
Salary structure formulas and strategies

Download Now