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Which of the following is not a factor in the determination of pension expense when the employer sponsors a defined benefit pension plan?
Older People
Individuals in the latter part of their life, often considered to be beyond the middle age, and experiencing the effects of aging.
Ethical
Pertaining to moral principles or the branch of knowledge dealing with moral questions, often guiding conduct.
Young
Having lived or existed for a short period of time; typically used to describe people at an early stage of life or organizations, products, or ideas that are newly established.
Ethics
The moral principles that govern a person's behavior or the conducting of an activity.
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