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Which of the Following Is Not a Characteristic of a Defined-Contribution

Question 26

Multiple Choice

Which of the following is not a characteristic of a defined-contribution pension plan?


A) The employer's contribution each period is based on a formula.
B) The benefits to be received by employees are determined by an employee's highest compensation level defined by the terms of the plan.
C) The accounting for a defined-contribution plan is straightforward and uncomplicated.
D) The benefit of gain or the risk of loss from the assets contributed to the pension fund is borne by the employee.

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