Pension-related estimates (not funding data) are provided by the:
a) Employer company.
b) Independent actuary.
c) Pension fund trustee.
d) Employee union.
The vested benefit of an employee in a pension plan represents benefits:
a) Accumulated in the pension plan (at fair value).
b) That are not contingent on the employee continuing in the service of the employer.
c) To be paid to the retired employee in the current year.
d) To be paid to the retiring employee in the next year.