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The Lucas Company Offers Employees a Defined Contribution Pension Plan

Question 35

Multiple Choice

The Lucas Company offers employees a defined contribution pension plan. In 2015, Lucas contributed $175,000 to the plan, which paid $195,000 to retired employees. Which of the following statements is true?


A) Lucas will record an accrued liability of $20,000.
B) Lucas will report pension expense of $175,000.
C) Lucas will recognize prior service cost of $20,000.
D) Lucas will recognize actuarial gains and losses on the plan over current and future periods.

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