NO.PZ2023040501000034
问题如下：
To assess the long-term credit risk of SMC, Shah wants to determine the potential risk exposure presented from each post-employment plan and the associated future cash flows expected, as well as the current level of funding for each plan.
Which of the three post-retirement plans should be of the greatest concern to Shah in assessing the long-term credit risk of SMC?
选项：
A.
Pension Plan B
B.
Pension Plan A
C.
Health Care Plan
解释：
Pension Plan A is a defined benefit plan and possesses the greatest risk to SMC because the university will have to make up any shortfall in the promised benefits of the plan. Therefore, it should be the greatest concern to Shah because the duration and amount of future cash flows required as benefit payments are very difficult to forecast. Although the Health Care Plan is also a form of defined benefit plan the future annual benefit cash outflows are capped (at $5,000 per employee) and the potential outlay per employee is much smaller than the defined benefit plan (Plan A). Pension Plan B is a defined contribution plan and the cash outflows for SMC are predictable and limited to its annual contributions.
问题1）题目想考察什么知识点？是选哪个方案下的长期风险最大吗？
问题2）一个plan是员工自己交contribution，另一个plan是员工&公司contribution各交一半。题目站在谁的角度分析？
