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Proximate cause is established by:
Pension Retirement Benefits
Long-term benefits or compensations provided to employees upon retirement, which may include contributions made by the employer to a pension plan.
U.S. Tax Laws
The body of laws governing federal, state, and local taxation in the United States, affecting individuals, businesses, corporations, and other entities.
Postretirement Benefit Expense
The cost incurred by an employer to provide non-pension postretirement benefits such as health care to retired employees, recognized during the period in which the employees render services.
Actual Return
The real profit or loss generated on an investment over a specific period, reflecting the difference between the ending value and the beginning value, adjusted for dividends and interest.
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