Maximum possible loss (MPL)/maximum foreseeable loss (MFL)

The largest possible loss that could occur given the worst combination of circumstances. Under a fire policy the worst case scenario would be a fire in circumstances where the automatic sprinklers and fire extinguishers failed, and the fire brigade came late to the scene. A further coincidence might be a fully stocked warehouse containing high value combustible goods. Compare with estimated maximum loss (EML).

Maximum tax base

Annual dollar amount above which earnings in employment covered under the health insurance (HI) program are not taxable. Beginning in 1994, the maximum tax base was eliminated under HI. Also called contribution base .