Pension portability is the capacity to preserve the actuarial value of accrued pension rights when switching jobs.

养老金可携性是在交换工作时保持应计退休金的精算价值的能力。

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The state also uses a liability estimation method (the Projected Unit Credit method) that modestly understates accrued pension benefits, and amortizes its unfunded pension liabilities over a period slightly longer than the 30 years recommended by GASB.

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He also said that all current workers' accrued second state pension rights will be recognised, so they will be paid a top-up to the new, merged, flat-rate payment.

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Pension rights accrued under the existing sections will be protected, so pensions earned up to the change-over date of April 2015 will be payable at the current retirement ages.

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