Page 109 - Microsoft Word - 00 P1 IW Prelims.docx

Employee benefits

For further reading, visit Chapter 8 of the Study Text. Section 4 includes extra
detail on past service costs and curtailments.

You should now be able to answer TYUs 1 – 6 from Chapter 8 of the Study
Text.

You are now able to attempt the following past exam questions from the exam
kit:

Q1 Zippy (September/December 2016) – parts (b) and (c)

Q40 Alexandra (June 2011) – part (d)

Q43 Cate (June 2010) – part (d)

Note: Pensions are also regularly tested within the compulsory consolidation
question.

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