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Which of the following statements is incorrect? Group of answer choices Realized returns are not necessarily equal to expected returns. DB pension plans are less

Which of the following statements is incorrect?
Group of answer choices
Realized returns are not necessarily equal to expected returns.
DB pension plans are less risky for employers compared to DC pension plans.
Dividends can be included in the calcualtion of percentage returns for stock investments.
Market anomalies suggest that the stock markets are not perfectly efficient.

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