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Which of the Following Is Not an Element of Pensions

Question 19

Multiple Choice

Which of the following is not an element of pensions and other postemployment benefits that is difficult to estimate?


A) Projected lifetime of former employees that will receive a pension.
B) The future earnings of employees prior to retiring for defined benefit plans.
C) Long-term interest rates to discount future costs back to present value.
D) Current amounts earned on pension plan assets.

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