A pension reserve, a reserve for bonuses or for the retirement of preferred stock, or other prospective future liability against which certain assets have been accumulated and set aside or earmarked.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.126
A pension reserve, a reserve for bonuses or for the retirement of preferred stock, or other prospective future liability against which certain assets have been accumulated and set aside or earmarked.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.126