Why this is mistaken
Wrong: Management can select the expected return rate to reach a desired pension cost.
Correction: The rate must be a supportable long-term assumption for plan assets and current-year contributions.
Where to watch
When this mistake may appear
- A benefit-plan analysis treats this claim as true: Management can select the expected return rate to reach a desired pension cost.
Check your work
Your work may contain this mistake if:
- Management can select the expected return rate to reach a desired pension cost.