Examlex
Which of the following usually does not represent a variable interest?
Defined Benefit Pension Plan
A retirement plan where the employer guarantees a specified pension payment at retirement based on the employee's earnings history, tenure of service, and age.
Postretirement Healthcare Benefits
Benefits that an employer provides to retirees for healthcare, excluding pension benefits.
Pensions
Retirement plans funded either by employers or governments, providing income to individuals upon retirement.
GAAP
Generally Accepted Accounting Principles; the standard framework of guidelines for financial accounting used in any given jurisdiction, particularly in the United States.
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