Chapter 26: Pension Fund Operations
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1. Pension funds whose contributions are dictated by the benefits that will eventually be provided are called ____ plans.
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2. A pension plan that provides benefits that are determined by the accumulated contributions and return on the fund’s
investment performance is called a ____ plan.
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3. A ____ plan allows a firm to know with certainty the amount of funds to contribute. The ____ plan allows a firm to
know with certainty the amount of benefits that must be provided.
defined-benefit; defined-benefit
defined-contribution; defined-contribution
defined-contribution; defined-benefit
defined-benefit; defined-contribution
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4. If pension fund investment decisions are made with the objective of generating cash flows at the same time as planned
outflow payments, the fund follows a ____ strategy. When comparing matched funding and projective funding, ____ is
more flexible for portfolio managers.
matched funding; matched funding
projective funding; matched funding
projective funding; projective funding
matched funding; projective funding