What Are Actuarial Losses or Gains in a Defined Benefit

question 52

Multiple Choice

What are actuarial losses or gains in a defined benefit plan?

• A)Plan amendments that retrospectively improve pension plan benefits.
• B)Expected income earned on the pension plan assets.
• C)Difference arising between the actual and the expected value of plan obligations.
• D)Differences arising between the actual and expected values of the pension contributions.

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Definitions:

Safety

The condition of being protected from or unlikely to cause danger, risk, or injury.

Physiological Needs

Basic, essential human requirements for survival, such as food, water, shelter, and sleep, according to Maslow's hierarchy of needs.

Safety Needs

According to Maslow's hierarchy of needs, these are the requirements for personal security, financial security, health, and well-being, and protection against accidents or harm.

Self-Actualization

The achievement or actualization of individual talents and potentials, seen as an innate desire or motivation in all people.