12 The federal government, under Presdient Franlin Delano Roosevelt instituted a federal pension program that is available to many, but no all Americans. For example, Louisiana state workers are not members of this plan and instead are members of the Louisiana State Retirement System. Please name this federal pension program, which operates like a defined benefit plan. 13 Pension assets held to fund your future pension benefits at some employers are invested the market. Please state whether the overall return on market investments in any one year is either certain and not risky, or variable and so risky 14 la company Invests pension assets to help cover a defined benefit plan, may It ESTIMATE Its market returns in preparing its income statement accounting for the pension expense, or must ACTUAL returns be used. 15 Is it true that many professional forecasters feel the federal Social Security system will eventually be bankrupt