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15. Explain when a firm may recognize a deferred tax asset under SFAS No. 109....

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Accounting

15. Explain when a firm may recognize a deferred tax asset under SFAS No. 109. How should deferred tax assets that are not expected to be realized be accounted for?

16. Identify the four major provisions of the Employee Retirement Income Security Act of 1974 (ERISA).

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