The measurement of the accrued benefits of a defined benefit plan involves assumptions about factors including:

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The measurement of the accrued benefits of a defined benefit plan involves assumptions about all of the given factors, including expected value of benefits to be paid as a result of early withdrawal from the plan, future salary levels and membership turnover, and mortality rates. These factors are used to estimate the present value of the plan's future obligations and determine the required funding level to ensure that those obligations can be met.

The Measurement of the Accrued Benefits of a Defined Benefit