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There are two common types of heavily regulated employer -sponsored pension plans . One specifies the benefit that will be received upon retirement based on a formula that considers the individual's salary and years of service , while the other is delineated by the contribution rather than the benefit.
a. Describe the two (2) main types of regulated employer - sponsored pension plans.
b. Describe the three (3) types of pension plans where their benefits are defined by a formula that encompasses salary and years of service
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