All of the following are most likely to change the FMV of pension plan assets during a given period except:
A) Employer cash payments are made to the plan trustee.
B) Changes in Internal Revenue Service regulations for future tax deductible amounts of contributions.
C) Actual returns on invested plan assets.
D) Retirement benefits paid.

Question

Quizplus · Accepted Answer

Changes in IRS regulations affect the tax treatment of contributions and are unlikely to impact the fair market value (FMV) of plan assets. Factors such as cash payments made to the trustee, actual returns on invested assets, and retirement benefits paid are all likely to affect the FMV of pension plan assets during a given period.

All of the Following Are Most Likely to Change the FMV