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Which of the Following Is Not a Difference Between Defined

Question 28

Multiple Choice

Which of the following is not a difference between defined benefit pension plans and other postretirement benefits (OPBs) ?


A) Unlike defined benefit pension plan payments, there is no cap on the amount of OPBs benefit to be paid to participants.
B) Unlike defined benefit pension plans, management promises OPBs payments in exchange for current services.
C) Unlike defined benefit pension plans, employees do not accumulate additional OPBs benefits with each year of service.
D) Unlike defined benefit pension plans, OPBs do not vest.

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