How Is the Pension Expense Calculated for a Defined-Benefit Plan

question 52

Multiple Choice

How is the pension expense calculated for a defined-benefit plan?

• A)Based on the contributions made by the employer that year.
• B)Based on the expected portion of future benefits that were earned that period.
• C)Based on the expected portion of current benefits that were earned that period
• D)Based on the amount that the employer should contribute this year to meet the future expected benefit earned this year.

---

Definitions:

Legal Perspective

This term involves looking at situations, issues, or concepts from the standpoint of laws and legal principles.

Public Interest

The welfare or well-being of the general public, often used as a consideration in law, policy-making, and public projects.

NLRA

The National Labor Relations Act, a foundational statute of US labor law which protects the rights of employees to engage in collective bargaining and to unionize.

Organizing Delays

Deliberate or unintended postponements in the process of forming or expanding labor unions within workplaces.