For a defined contribution plan, an employer may record a prepaid...

For a defined contribution plan, an employer may record a prepaid pension asset if there is

a:

A) Prepayment that will lead to an increase in a future payment or a cash refund.

B) Prepayment that will lead to a decrease in the pension expense or a cash refund.

C) Prepayment that will lead to a reduction in a future payment or a cash refund.

D) Prepayment that will lead to a higher benefit for the employee.