Why this is mistaken
Wrong: The benefit trust and the employer are one reporting entity.
Correction: The trust holds plan assets for participants; the employer reports its own cost, cash contribution, and funded-status amount.
Where to watch
When this mistake may appear
- A benefit-plan analysis treats this claim as true: The benefit trust and the employer are one reporting entity.
Check your work
Your work may contain this mistake if:
- The benefit trust and the employer are one reporting entity.