Changes in Defined Benefit Pension Plans That Reduce the Expected

question 26

Multiple Choice

Changes in defined benefit pension plans that reduce the expected years of future service of present employees are:

• A) settlements.
• B) adjustments.
• C) terminations.
• D) curtailments.

---

Definitions:

Decisions

The choices made by individuals or organizations among two or more alternatives.

Return On Investment

A financial metric used to evaluate the efficiency of an investment or compare the efficiency of several investments, calculating the return relative to the investment's cost.

Income From Operations

Revenue generated from a company's regular business activities, excluding revenue from non-operating sources.

Invested Assets

Assets that have been allocated or invested in various forms such as stocks, bonds, or real estate, aiming for a financial return.