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21 . The actuarial present value of all the benefits attributed by the pension benefit formula to employee service rendered before a specified date based

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21 . The actuarial present value of all the benefits attributed by the pension benefit formula to employee service rendered before a specified date based on expected future compensation levels is known as the : A. actual return on plan assets . B. service cost . CC) projected benefit obligation . D. accumulated benefit obligation . E. corridor amortization

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