Analysts Concerns with Postretirement Benefits Include All of the Following

Multiple Choice

Analysts concerns with postretirement benefits include all of the following except:

A) Should the underfunded postretirement benefit obligation be added to liabilities in assessing risk?
B) How reasonable are the firms' assumptions regarding health care cost increases?
C) Is the postretirement benefit fund adequately paying benefits?
D) Is the postretirement benefit fund generating returns consistent with the expected rate of return?