Which of the Following Is NOT a Criterion That an Employer's

question 63

Multiple Choice

Which of the following is NOT a criterion that an employer's annual required contribution must satisfy to be considered acceptable?

• A) It must consist of the employer's normal cost plus a provision for amortizing the plan's unfunded actuarially accrued liability.
• B) Actual assumptions must be in accordance with standards of the Actuarial Standards Board.
• C) Actuarial value of pension plan assets must be based on market values on the financial statement date.
• D) Assumptions as to investment earnings should be based on long-term projections.

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