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34. Pension gains related to plan assets occur when: A. The return on plan assets is higher than expected. B. The vested benefit obligation is

34. Pension gains related to plan assets occur when:

A. The return on plan assets is higher than expected.

B. The vested benefit obligation is less than expected.

C. Retiree benefits paid out are less than expected.

D. The accumulated benefit obligation is more than expected.

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