{"iri":"http://fasb.org/us-gaap/2026#DefinedBenefitPlanGovernmentsRightsToPlanAssetsInEventOfPlanTermination","label":"Defined Benefit Plan, Government's Rights to Plan Assets in Event of Plan Termination, Description","definition":"Description of government right with respect to excess pension plan assets in event of plan termination.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DefinedBenefitPlanGovernmentsRightsToPlanAssetsInEventOfPlanTermination"}