Why this is mistaken
Wrong: Expected return changes the plan-asset rollforward.
Correction: Actual return changes plan assets; expected return is a periodic-cost component used with the gain-or-loss bridge.
Where to watch
When this mistake may appear
- A benefit-plan analysis treats this claim as true: Expected return changes the plan-asset rollforward.
Check your work
Your work may contain this mistake if:
- Expected return changes the plan-asset rollforward.