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Listed Below Are Five Terms Followed by a List of Phrases

Question 165

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Delayed recognition in earnings


A) Future compensation levels estimated.
B) Not contingent on continued employment.
C) Gain from revised expectation of return plan assets.
D) Increased by employer contributions.
E) Excess over 10% of the larger of plan assets or PBO.

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