The Accumulated Benefit Obligation Is Equal to the

question 17

Multiple Choice

The accumulated benefit obligation is equal to the

• A)actuarial present value of all benefits earned as of a specified date, both vested and nonvested, by employees using current salary levels in the pension plan formula
• B)actuarial present value of all benefits earned as of a specified date, both vested and nonvested, by employees using anticipated future salary levels in the pension plan formula
• C)difference between the annual pension expense and the amount actually funded during the year
• D)actuarial present value of benefits attributed by the pension plan formula to services rendered by employees during the current year

---

Definitions:

Prenatal Hormone

Hormones present and active within the womb, influencing the development of the fetus's organs and systems.

Sexual Orientation

A person's pattern of emotional, romantic, or sexual attraction to individuals of the same sex, opposite sex, both sexes, or more than one gender.

National Surveys

Large-scale assessments conducted to gather various data and insights on a wide range of subjects from a representative sample of a nation's population.

Sexual Orientation

An enduring pattern of emotional, romantic, or sexual attraction to men, women, both sexes, neither sex, or another sex and gender.