----------------Discrimination Is Unequal and Harmful Treatment That Is Hidden, Pur-

question 23

Multiple Choice

----------------discrimination is unequal and harmful treatment that is hidden, pur- poseful, and often maliciously motivated.

• A) Covert
• B) Organizational
• C) Blatant
• D) Subtle

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Definitions:

Actuarial Present Value

Actuarial Present Value is the calculation of the current value of future cash flows or payments, taking into account factors such as mortality rates and interest.

Accumulated Benefit Obligation

The present value of future retirement benefits earned up to a certain point in time, under a defined benefit pension plan.

Prior Service Cost

Costs recognized when a pension plan initiates or changes, relating to services provided by employees in prior periods.

Net Periodic Pension Expense

The total cost recognized in a particular period related to pension plans, reflecting service cost, interest cost, expected return on plan assets, and other factors.