C. risk/return tradeoffs of plan assets accrue to the participant. 正确答案:A 分享到: 答案解析: All investment decisions are made by the plan sponsor, and all risk/return tradeoffs accrue to the sponsor. The benefits paid by a defined benefit plan are determined by a specified benefit ...
A company has a defined benefit plan that is currently under-funded. The plan sponsor has instructed the portfolio manager of the plan to invest more aggressively to bring the funding level up to an adequate amount. Which of the following statements best describes the course of action the portf...
A defined contribution plan differs from a defined benefit plan in that the: A. investment decisions are made by the plan sponsor. B. risk/return tradeoffs of plan assets accrue to the participant. C. risk/return tradeoffs of plan assets accrue to the plan sponsor. 相关知识点: 试题来源...
A defined benefit pension plan decides to index their benefits to inflation. Meanwhile, the labor force has increased in productivity and profits have soared. Which of the following best describes the changes to their liability-mimicking portfolio? The liability-mimicking portfolio should have: A. fe...
A rule that has curtailed the use of defined benefit plans as a viable option for the small, closely held business owner has been repealed effective for plan years beginning in 2000. This rule, set forth in I...
In a defined benefit pension plan: A. the employee is responsible for making investment decisions. B. the employee is promised a periodic payment upon retirement. C. the employer’s pension expense is equal to its contributions to the plan. 相关知识点: 试题来源: 解析 B 略 反馈 收藏 ...
aOther combinations are possible. A government defined benefit plan can be financed by accumulating a centralized government fund that is invested in new capital. In yet a different approach, some governments are introducing defined contribution plans with individual accounts that are nevertheless operated...
What Is the Difference Between a 401(k) and a Defined Benefit Plan? A defined-benefit plan, such as a pension, guarantees a certain benefit amount in retirement. A 401(k) does not. As adefined-contribution plan, a 401(k) is defined by an employee'scontributions, which are sometimes ma...
An employer offers a defined benefit pension plan and a defined contribution pension plan. The employer’s balance sheet is most likely to present an asset or liability related to: A. both of these pension plans. B. the defined contribution plan. C. the defined benefit plan. 相关知识点: ...
There are two main types of pension plans: the defined-benefit plan and the defined-contribution plan.2 Defined-Benefit Pension Plan With a defined-benefit pension plan, the employer guarantees that the employee will receive a specific monthly payment after retiring and for life, regardless of the...