Q 45 Macaljoy BPP

Macaljoy was written in 2007 - it is no longer in the kit I would urge you to use an up to date revision kit - remember the exam style completely changed in the new syllabus If I remember Plan A was a BD plan, in which case the employer contribution should be in the working for the remeasurement difference, but it will not be in the P&L. For a DB plan, only service cost and net interest cost are in the P&L