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Dixie Companys defined benefit pension plan utilizes a funding formula that considers years of service and average compensation over employees last five years of service

Dixie Companys defined benefit pension plan utilizes a funding formula that considers years of service and average compensation over employees last five years of service to determine the pension benefit payable to the plan participants. Alicia is a participant in Dixies defined benefit pension plan and has 30 years of service with the company. Her career average salary over the last 30 years is $82,000. However, her compensation was $325,000 in the last six years with Dixie. What is the maximum pension benefit that could be payable to Alicia at her retirement? (United States)

A. $56,000

B. $82,000

C. $225,000

D. $325,000

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