Which of the following statements does not properly describe accounting for OPEB plans?
A. OPEB plans are deemed to be riskier than other debt instruments.
B. Losses related to OPEB arise from a decrease in the discount rate assumptions.
C. OPEB plans are mandatorily funded under the same ERISA rules as pension plans.
D. Losses related to OPEB arise from an increase in the life expectancy assumptions.
Answer: C
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