All of the Following Are Most Likely to Change the FMV

question 29

Multiple Choice

All of the following are most likely to change the FMV of pension plan assets during a given period except:

• A) Employer cash payments are made to the plan trustee.
• B) Changes in Internal Revenue Service regulations for future tax deductible amounts of contributions.
• C) Actual returns on invested plan assets.
• D) Retirement benefits paid.

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Definitions:

Variance

A measure of the dispersion of a set of values, calculated as the average of the squared differences from the mean.

Standard Deviation

Standard deviation is a statistical measure of the dispersion or variability of a set of data points around their mean, indicating how spread out the data points are.

Mean

A measure of central tendency that is calculated by dividing the summation of all values in a data set by the number of values.

Laws Of Variance

Principles that describe how variance behaves in different statistical distributions and under various transformations.