The asset and liabilities of the pension plan istself are

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The asset and liabilities of the pension plan istself are included in the financial statements of the plan:
a. Administrator
b. Beneficiary
c. Sponsor
d. Trustee

The minimum pension liability that must be shown on the balance sheet of the plan is the:
a. accumulated benefit obligation
b. excess of the accumulated benefit obligation over the plan assets at fair value
c. excess of the projected benefit obligation over the plan assets at fair value
d. projected benefit obligation

Reference no: EM13605684

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