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Under a Defined Benefit plan, are the employee contributions with interest representative of the value of the pension?

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Under a Defined Benefit plan, are the employee contributions with interest representative of the value of the pension?

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No. In most instances, the value of the pension is not equal to the employee contributions with interest. The only situation employee contributions with interest could be presented, at least as one of the values, is when the pension is not vested.

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