Related by context. Frequent words. (Click for all words.) 55 unfunded liability 54 unfunded pension 51 OPEB 50 postretirement benefit 49 IMRF 49 unfunded 49 unfunded liabilities 48 Unfunded 48 liabilities 48 pension 47 Accruals 47 Employee Retirement System 46 uncollectible accounts receivable 45 bonded indebtedness 45 Other noncurrent liabilities 45 lump sum payouts 44 underfunded pension 44 PERS 44 noncurrent liabilities 44 pension underfunding 44 accrued 43 Postretirement 43 unamortized discount 43 BRL#.# billion [003] 43 actuarially 43 Retirement System 43 unfunded obligations 43 unobligated 43 postretirement benefit plans 42 Defined benefit 42 pensions 42 Teachers Retirement System 42 uncollectible accounts 42 reinsurance recoverables 42 Employee Retirement 42 Incurred 42 overfunded 42 Accrued warranty 42 KPERS 42 #.#billion [001] 42 hedge ineffectiveness 42 policyholder surplus 42 uncollectibles 42 unfunded commitments 42 Unamortized 42 noncurrent assets 41 accrued liabilities 41 multiemployer 41 workmen compensation 41 LIFO reserve 41 accruals 41 c Represents 41 Defined Benefit 41 Employees Retirement System 41 Liabilities Accounts payable 41 postretirement benefits 41 Deferred Compensation 41 #.# crores [003] 41 indemnity 41 Projections ranged 40 accreted value 40 actuarial valuation 40 IBNR 40 Salaries wages 40 liability 40 Accounts receivables 40 lump sum payments 40 redeemable preferred stock 40 Workers Compensation Insurance 40 unbudgeted 40 Stockholder equity 40 TOTAL CURRENT LIABILITIES 40 Employee Compensation 40 noncurrent 40 postretirement 40 CALPERS 40 amortizes 40 lump sum 39 accrual 39 Teacher Retirement System 39 taxable 39 unreimbursed 39 #.#bn rub [002] 39 workman compensation 39 unremitted 39 PERA 39 unamortized 39 FICA taxes 39 #.# [007] 39 aftertax 39 actuarial 39 Public Employee Retirement 39 deductable 38 MCare 38 Lm#.# [003] 38 retirees 38 unused sick 38 underfunded pensions 38 prepetition 38 setoff 38 Accrued payroll