All the following statements concerning the actuary's assumptions that are important in determining a defined benefit pension plan's annual cost are correct, EXCEPT: 5. The lower the assumed investment return, the higher the annual cost. The lower the mortality assumption, the higher the annual cost. The higher the mortality assumption, the higher the annual cost. The higher the assumed investment return, the lower the annual cost. A) (B) (C) (D) 6. All of the following statements present reasons to advise clients against early retirement, EXCEPT: The age for full benefits from Social Security is likely to increase again. In a defined-contribution plan, early retirement will mean a reduced final-average salary and fewer years of service, thereby reducing the benefit formula. The client will have increased exposure to inflation in the retirement years. The client is likely not to have health insurance until reaching Medicare age. (A) (B) (C) (D)