Which of the following items on the statement of net assets available for benefits would indicate a plan failed nondiscrimination testing? Select one: a. Excess contributions refundable/payable b. Employee contributions receivable c. Adjustment from fair value to contract value d. Adjustment from contract value to fair value

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter19: Accounting For Post Retirement Benefits
Section: Chapter Questions
Problem 7MC: Which of the following is not a component of pension expense? a. amount funded b. service cost c....
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Which of the following items on the statement of net assets available for benefits would indicate a plan failed nondiscrimination testing?

Select one:
a.

Excess contributions refundable/payable

b.

Employee contributions receivable

c.

Adjustment from fair value to contract value

d.

Adjustment from contract value to fair value

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