To Determine Whether a Pension Plan Is Overfunded or Underfunded

Multiple Choice

To determine whether a pension plan is overfunded or underfunded, a company must compare the:

A) fair market value of the pension plan assets to the projected benefit obligation.
B) cost of the pension plan assets to the accumulated benefit obligation.
C) accumulated benefit obligation to the plan's anticipated obligations.
D) fair market value of the pension plan assets to the accumulated benefit obligation.