NO.PZ202206210200000205
问题如下：
Based on Li’s description of the deferred compensation plan, which of the following risks should she least likely consider significant?
选项：
A.Plan design B.Workforce characteristics C.Correlation between the sponsor’s business and plan investments解释：
SC is correct. There is no apparent correlation between the sponsor’s business (banking) and the plan investments (fixed-income securities), and Li has not expressed a concern for them in her description of the plan.
C is correct. There is no apparent correlation between the sponsor’s business (banking) and the plan investments (fixed-income securities), and Li has not expressed a concern for them in her description of the plan.
A is incorrect. The defined benefit plan’s design effectively allows for excess contributions through asset forfeitures from terminated employees and has a reduced risk of accumulated benefits growing too large because of the tendency of employees to leave the company after a limited number of years.
B is incorrect. The ability to withdraw vested benefits after separation from employment also works to keep accumulated benefit obligations from growing for a longer period of time. At the same time, it offers an incentive for employees to remain at least six years, twice the average employee tenure for similar firms.
老师可以用中文讲讲吗？