Near the end of 2016, the US Department of Treasury and the Internal Revenue Service (IRS) published two significant sets of proposed regulations on issues pertaining to defined benefit pension plans.

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Investopedia / Hilary Allison The present ...

Net present value helps management or potential investors weigh the wisdom of an investment by enabling the expected benefits to be quantified. It is used in investment control to gauge whether a ...

"Present value" is the current value of a future sum of money. A concept known as the "time value of money" asserts that a certain sum today is worth more than the same sum tomorrow. This partly comes ...

Your hard-earned right to receive future social security benefit payments potentially constitutes a significant portion of your planned retirement income. For those of us in the pre-retirement years, ...

Agency: "Office of Personnel Management." SUMMARY: The Office of Personnel Management (OPM) is providing notice of adjusted present value factors applicable to retirees who elect to provide survivor ...

NPV calculates profitability using all projected cash inflows and outflows, considering time value of money. A positive NPV suggests a profitable project; a negative NPV suggests a loss. NPV's ...