Celia Smokes Heavily Throughout Her Pregnancy

question 50

Multiple Choice

Celia smokes heavily throughout her pregnancy. Celia is increasing the risk of ______ in her offspring.

• A)deformed arms and legs
• B)spina bifida
• C)sudden infant death syndrome
• D)liver damage
• E)teeth and bone deformities

---

Definitions:

Pension Expense

the cost recognized by an employer for the benefits provided to employees' post-retirement, calculated based on projected obligations and plan assets.

Pension Expense

represents the cost incurred by an employer for maintaining a retirement benefits plan for its employees over a specific period.

Defined Benefit Pension Plan

A type of pension plan where an employer promises a specified pension payment upon retirement, determined by an employee's earnings history, tenure of service, and age.

Interest Cost Component

The portion of pension expense that reflects the increase in the projected benefit obligation due to the passage of time.