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Amortization of Any Unrecognized Net Gain or Loss Is Included

Question 29

Multiple Choice

Amortization of any unrecognized net gain or loss is included in pension expense of a given year if at the


A) end of the year, the cumulative unrecognized net gain or loss exceeds 10% of the greater of the actual projected benefit obligation or the fair value of the plan assets
B) beginning of the year, the cumulative unrecognized net gain or loss exceeds 10% of the greater of the actual accumulated benefit obligation or the fair value of the plan assets
C) end of the year, the cumulative gain or loss exceeds 10% of the greater of the actual accumulated benefit obligation or the fair value of the plan assets
D) beginning of the year, the unrecognized cumulative gain or loss exceeds 10% of the greater of the actual projected benefit obligation or the fair value of the plan assets

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