In determining the present value of the prospective benefits (often referred to as the projected benefit obligation), which of the following are not considered by the actuary?

Insurance provisions of the plan

In a defined-benefit plan, the process of funding refers to

making the periodic contributions to a funding agency to ensure that funds are available to meet retirees' claims

determining the projected benefit obligation

determining the accumulated benefit obligation

determining the amount that might be reported for pension expense

determining the level of individual premiums

measuring the amount of pension obligation

disclosing the status and effects of the plan in the financial statemetns

allocating the cost of the plan to the proper periods

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1In determining the present value of the prospective benefits (often referred to as the
projected benefit obligation), which of the following are not considered by the actuary?
1. ARetirement and mortality rate
2. BInterest Rates
3. CBenefit provisions of the plan
4. DInsurance provisions of the plan
2In a defined-benefit plan, the process of funding refers to
1. Adetermining the projected benefit obligation
2. Bdetermining the accumulated benefit obligation
3. Cmaking the periodic contributions to a funding agency to ensure that funds are available to meet retirees' claims
4. Ddetermining the amount that might be reported for pension expense
3In all pension plans, the accounting problems include all the following except
1. Ameasuring the amount of pension obligation
2. Bdisclosing the status and effects of the plan in the financial statemetns
3. Callocating the cost of the plan to the proper periods
4. Ddetermining the level of individual premiums