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Which of the following statements is true regarding cash balance pension plans? A . The assets are managed by the plan participants who control the

Which of the following statements is true regarding cash balance pension plans?
A.The assets are managed by the plan participants who control the investments
B.The accounts shown to participants are real individual accounts with actual balances
C.The employer is subject to mandatory funding requirements like other defined benefit plans
D.The plans are not subject to actuarial valuations

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