The EPBO for a Particular Employee on January 1, 2013

question 115

Multiple Choice

The EPBO for a particular employee on January 1, 2013, was $150,000. The APBO at the beginning of the year was $30,000. The appropriate discount rate for this postretirement plan is 5%. The employee is expected to serve the company for a total of 25 years with 5 of those years already served as of January 1, 2013. What is the APBO at December 31, 2013?

• A)$37,800.
• B)$42,800.
• C)$31,500.
• D)$30,000.

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Definitions:

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Vasospasm

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Higher than normal levels of hCG, a hormone produced during pregnancy, which can indicate certain conditions like multiple pregnancies or a molar pregnancy.

Nulliparous

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