Plan assets specifically refer to the funds that have been set aside for pension obligations, including both the amounts invested and any earnings on those investments. Choices B, C, and D describe aspects related to pension obligations and accounting treatments rather than the assets themselves.

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Plan Assets Comprise

Question 9

Multiple Choice

Plan assets comprise

A) funds invested and accumulated earnings.
B) forecasts of future benefits an entity will be obligated to pay to its retired employees.
C) the net assets remaining after current obligations are paid to employees.
D) pension benefit obligations.

Correct Answer: