The discount rate that AAS 25 recommends for use is:

Question

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AAS 25 recommends using a current, market-determined, risk-adjusted discount rate appropriate to the plan. This is because the discount rate should reflect the risk associated with the benefits to be paid out in the future. A discount rate that is too low could result in underfunding of the plan, while a rate that is too high could result in overfunding. Using a risk-adjusted, market-based rate helps ensure that the plan is appropriately funded.

The Discount Rate That AAS 25 Recommends for Use Is