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Current GAAP Regarding Employers' Accounting for Defined Benefit Pension Plans

Question 11

Multiple Choice

Current GAAP regarding employers' accounting for defined benefit pension plans defines an underfunded pension at the end of the period when the


A) fair value of plan assets exceeds the projected benefit obligation
B) projected benefit obligation exceeds the fair value of plan assets
C) accumulated benefit obligation exceeds the fair value of the plan assets
D) fair value of the plan assets exceed the accumulated benefit obligation

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