Examlex
The Domain Name System (DNS) is comprised of four elements; which of the following is NOT one of these elements?
Projected Benefit Obligation
A liability amount in a company's pension plan, estimating the total benefits to be paid to employees in the future.
Plan Assets
Investments and other assets held by a pension fund to be used for the payment of retirement benefits to participants.
Postretirement Benefit Expense
The cost recognized by companies related to the various benefits provided to employees after retirement.
Funded Postretirement Benefit Plans
Retirement plans for which assets have been set aside in advance to pay future benefits owed to employees, securing the promised benefits.
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