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Which concept for postretirement benefit plans is comparable

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Reference no: EM132835647

Problem 1: Which of the following concepts for postretirement benefit plans is comparable to the projected unit credit method of pension plans?

a. Accrued benefit method pro-rated on service

b. Expected Postretirement Benefit Obligation (EPBO)

c. Actual return on plan assets

d. Expected return on plan assets

Problem 2: Which of the following statements is incorrect?

a. Minimum (corridor) amortization of net unrecognized gain or loss is allowed for postretirement benefit plans.

b. Gains and losses on settlement of defined benefit retirement plans are recognized immediately.

c. Actuarial gains and losses are recognized immediately.

d. Past service costs are recognized immediately.

Reference no: EM132835647

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