Browne asks Miller for some advice on developing a proposal for a potential client, the defined benefit pension plan for Tucker Manufacturing. Tucker is a publicly traded firm whose stock is a part of the Russell 2000 Index. The firm has been in business for 82 years and has a Fitch credit rating of BBB+.
The plan, which does not require any contributions from employees, has 160 retirees and 280 active employees. Employees vest fully after six years of service. The average age of active employees is 54 years, their average length of service is 26 years, and employees may retire and begin to collect benefits after 30 years of service. Benefits are based on years of service and the average salary during the last five years of service. Retirees receive a cost-of-living adjustment based on changes in the consumer price index. Prior to retiring, employees can choose to receive a lump sum payment in place of future pension benefits.
Q. The stakeholders of the Tucker pension plan would least likely have concerns about the:
A vesting status of current employees.
B.plan’s ability to meet liquidity needs.
C.imbalance between the maturity of plan assets and plan liabilities.
A is correct.
请问A选项目前vesting status of current employees.是什么样的
麻烦解析一下C选项，谢谢！
