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ACCT 312 Week 2 Quiz Answers New Work

  • ACCT 312 Week 2 Quiz Answers New Work
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ACCT 312 Week 2 Quiz Answers New Work

 

Pensions and Other Postretirement Benefits

1. (TCO 2) Which is not a requirement for a qualified pension plan? (Points : 10)

2. (TCO 2) Defined contribution pension plans that link the amount of contributions to company performance are often called (Points : 10)

3. (TCO 2) The portion of the obligation that plan participants are entitled to receive regardless of their continued employment is called the (Points : 10)

4. (TCO 2) Payment of retirement benefits (Points : 10)

5. (TCO 3) Our company's defined benefit pension plan had a PBO of $530,000 on January 1, 2013. During 2013, pension benefits paid were $80,000. The discount rate for the plan for this year was 10%. Service cost for 2013 was $160,000. Plan assets (fair value) increased during the year by $90,000. The amount of the PBO at December 31, 2013, was

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