- DefinitionAmount of current value in excess of (less than) contract value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)) to reconcile net asset available for benefit per financial statement to Form 5500 caption. Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC).
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Employee Retirement Income Security Act of 1974
-Number 2520
-Section 103
-Subsection 1
-Paragraph b
-Subparagraph (3)
-Publisher DOL-EBSA
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478416/962-205-50-1
+ Details
| Name: |
us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment |
| Namespace Prefix: |
us-gaap-ebp_ |
| Data Type: |
xbrli:monetaryItemType |
| Balance Type: |
debit |
| Period Type: |
instant |