Other Comprehensive Income (Loss), Finalization of Pension and Non-Pension Postretirement Plan Valuation, Net of Tax (Deprecated 2012-01-31) ⓘCompanies tag every number in their SEC filings with a standard name. This page collects every value INTERNATIONAL BUSINESS MACHINES CORP reported under this one.us-gaap:OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationNetOfTax

After tax gain (loss) adjustment to other comprehensive income resulting from the settlement or curtailment of the entity's defined benefit pension and other postretirement plans. A settlement is defined as a transaction that (a) is an irrevocable action, (b) relieves the employer or plan of a primary responsibility for a pension benefit obligation, and (c) eliminates significant risks related to the obligations and the assets used to effect the settlement. A curtailment is an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.