36) A company’s pension plan promises employees a specific amount of income when they
retire. However, the plan does not have the assets to meet these future obligations to
employees. This plan represents a defined–_________ plan that is _________.
A) benefit; underfunded
B) benefit; overfunded
C) contribution; underfunded
D) contribution; overfunded
37) Social Security is a
A) fully funded pension plan.
B) federally insured private pension plan.
C) government sponsored private pension plan.
D) “pay–as–you–go” system.
38) The Social Security system is an example of a public pension plan that is
A) underfunded.
B) fully funded.
C) overfunded.
D) none of the above.
39) Which of the following statements regarding the funding of social security is false?
A) In 2004, workers contributed 6.2% of their wages up to a maximum of $87,900.
B) Employers contribute an amount equal to the workers’ contributions.
C) Interest, dividend, rent, and royalty income is also taxed to provide supplemental
funds for Social Security.
D) Contributions exceeding the amounts paid to current Social Security recipients are
invested in Treasury bonds to build up a Social Security trust fund.
40) Which of the following is not a proposal for insuring that sufficient funds will be available to
provide Social Security benefits to future retirees?
A) Raise the maximum income cap on which workers and employers are taxed.
B) Provide more generous annual cost of living increases.
C) Raise the minimum age for receiving benefits.
D) Reduce the amount of future benefits.