15) Which of the following describes a benefit plan for employees where the benefit/payments to (retired) employees are determined by the plan, employer contribution varies (determined by actuaries),and the risk is borne by the employer in that it must make sure that enough plan assets are allocated to cover eventual pension obligations?

16) 401(k) plans and 403b plans are examples of which type of plan?

17) Consider the VBO, ABO, and PBO as they relate to pension plans. List them in order of their dollar value, with the largest one first, the middle one second, and the smallest of the three last