Pizza Hut 2009 Annual Report Download - page 76
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21MAR201012032
(4) Present Value of Accumulated Benefits
For all plans, the Present Value of Accumulated Benefits (determined as of December 31, 2009) is
calculated assuming that each participant is eligible to receive an unreduced benefit payable in the form of
a single lump sum at age 62. Also, since none of the participants have actually attained eligibility for Early
or Normal Retirement (except for Messrs. Novak and Su), benefits are based on the formula applicable to
non-retirement eligible participants as discussed above. This is consistent with the methodologies used in
financial accounting calculations. In addition, the economic assumptions for the lump sum interest rate,
post retirement mortality, and discount rate are also consistent with those used in financial accounting
calculations.
Proxy Statement
57