Listed below are six terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Loss or (gain) on plan assets
A)Risk borne by employee.
B)Return on plan assets lower or (higher) than expected.
C)Increase in the PBO.
D)Used by actuaries to adjust for the time value of money.
E)Actuarial estimate of other postretirement benefits to be received by participants.
F)Trade-off between relevance and reliability.

Question

Quizplus · Accepted Answer

The phrase "Return on plan assets lower or (higher) than expected" directly relates to the concept of "Loss or (gain) on plan assets," as it describes the performance of the assets relative to expectations, which can result in a loss or gain.

Listed Below Are Six Terms Followed by a List of Phrases