Why this is mistaken
Wrong: Any workforce reduction is a pension curtailment.
Correction: A curtailment requires the event-specific reduction in expected future service or elimination of future benefit accruals under the guidance.
Where to watch
When this mistake may appear
- A benefit-plan analysis treats this claim as true: Any workforce reduction is a pension curtailment.
Check your work
Your work may contain this mistake if:
- Any workforce reduction is a pension curtailment.