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SPHR · Question #30

A risk reduction strategy that many organizations use for terminated vested participants or retirees of a defined benefit pension plan is to:

The correct answer is C. Provide lump sum payouts. Offering lump sum payouts removes long-term liabilities and actuarial risk for the company. It allows participants to take full control, and organizations to reduce future plan obligations. Extract from HRCI-aligned HR knowledge (Total Rewards): SPHR knowledge includes "risk…

Total Rewards

Question

A risk reduction strategy that many organizations use for terminated vested participants or retirees of a defined benefit pension plan is to:

Options

  • AIncrease the retirement age
  • BReduce benefit contributions
  • CProvide lump sum payouts
  • DTerminate the plan

How the community answered

(32 responses)
  • A
    13% (4)
  • B
    9% (3)
  • C
    75% (24)
  • D
    3% (1)

Explanation

Offering lump sum payouts removes long-term liabilities and actuarial risk for the company. It allows participants to take full control, and organizations to reduce future plan obligations. Extract from HRCI-aligned HR knowledge (Total Rewards): SPHR knowledge includes "risk mitigation in legacy retirement plans," and identifies de-risking strategies such as lump sum offerings to reduce exposure to market fluctuations and longevity

Topics

#defined benefit pension#pension risk management#lump sum payout#retirement benefits

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