32. Kumar has been working for Dreamline Enterprises for 12 years. He has been a member of the company's defined benefit pension plan for the past ten years. Kumar plans to retire as of January 1st of next year and he has been told that at that time, he will be eligible for an annual retirement pension of $15,852. If the RPP has a 2% unit, to what type of defined benefit pension plan does Kumar belong? (Kumar's annual income for the past 10 years are listed in the table) # of Years Prior to Retirement Pensionable Earnings 9 years ago $69,570 8 years ago $71,250 7 years ago $73,000 6 years ago $75.100 5 years ago $77,750 4 years ago $80,400 3 years ago $82,650 2 years ago $84,325 last year $79,875 this year $69,050 a) flat rate monthly pension of $750 based on 30 years of service b) best earnings over 3 years c) career average earnings d) final earnings over 5 years 37. Paul is 24 years old and is in his final year of a four-year, full-time university program. Last month, Paul's father died. On what criterion will a CPP orphan's benefit be payable to Paul be based? a) a flat-rate monthly amount b) a lump sum benefit to a maximum of $2,500 C) 60% of the monthly CPP retirement benefit that Paul's father was entitled to receive prior to his death d) Paul is not entitled to receive an orphan's benefit