The Expected Postretirement Benefit Obligation EPBO)is

The expected postretirement benefit obligation EPBO) is

A) Similar to the defined benefit pension plan's projected benefit obligation because it is the obligation attributable to employee service rendered to date.
B) Used to calculate the interest component of OORB expense before full eligibility is achieved.
C) Recognized over the life expectancy of the employees when most participants are fully eligible to receive benefits.
D) The actuarial present value of the total benefits expected to be paid assuming full eligibility is achieved.