buyout cost
In the context of pensions, the cost of securing one or more members' benefits by purchasing an annuity from an insurance company. It is the most expensive method of securing benefits and is now used to determine the amount of the employer's statutory debt.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • buyout — buy·out / bī ˌau̇t/ n: an act or instance of buying out Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. buyout …   Law dictionary

  • Buyout — A buyout, in finance, is an investment transaction by which the ownership equity of a company, or a majority share of the stock of the company is acquired. The acquiror thereby buys out control of the target company. A buyout can take the form of …   Wikipedia

  • Cost of capital — The cost of capital is a term used in the field of financial investment to refer to the cost of a company s funds (both debt and equity), or, from an investor s point of view the shareholder s required return on a portfolio of all the company s… …   Wikipedia

  • Leveraged buyout — A leveraged buyout (or LBO, or highly leveraged transaction (HLT), or bootstrap transaction) occurs when a financial sponsor acquires a controlling interest in a company s equity and where a significant percentage of the purchase price is… …   Wikipedia

  • buy-out cost — In the context of pensions, the cost of securing one or more members benefits by purchasing an annuity from an insurance company. It is the most expensive method of securing benefits and is now used to determine the amount of the employer s… …   Law dictionary

  • Leveraged Buyout - LBO — The acquisition of another company using a significant amount of borrowed money (bonds or loans) to meet the cost of acquisition. Often, the assets of the company being acquired are used as collateral for the loans in addition to the assets of… …   Investment dictionary

  • History of private equity and venture capital — The history of private equity and venture capital and the development of these asset classes has occurred through a series of boom and bust cycles since the middle of the 20th century. Within the broader private equity industry, two distinct sub… …   Wikipedia

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Private equity in the 21st century — relates to one of the major periods in the history of private equity and venture capital. Within the broader private equity industry, two distinct sub industries, leveraged buyouts and venture capital experienced growth along parallel although… …   Wikipedia

  • Economy of Russia — Russia is a unique emerging market, in the sense that being the nucleus of a former superpower shows more anomalies. On one hand, its exports are primarily resource based, and on the other, it has a pool of technical talent in aerospace, nuclear… …   Wikipedia

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