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6. A U.S. GAAP company with a defined contribution benefit plan changes the mandatory retirement age. What costs will be impacted? a. Prior period service

6. A U.S. GAAP company with a defined contribution benefit plan changes the mandatory retirement age. What costs will be impacted?

a. Prior period service costs

b. Actuarial gains and losses

c. Nothing

- Answer, theoretically how might changing the mandatory retirement age improvement margins in the future?

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