C4). Albertan Honey Co. has a defined benefit plan for its employees. During the year, there was an actuana! oss of $5,000 recognized. Which of the following would not be a factor of this actuarial loss? A Life expectancy B. Interest rates C Credit risk D. Salary growth H4 Answer (5). Which third party assists the company in determining whether the pension plan has the required amounts to meet the pension obligation? A Pension plan trustee B. Actuary Chief Financial Officer D. Legal counsel NS