________ indicates a forecast is biased high

The advantages of qualified retirement plans to employers include all of the following EXCEPT

A) increased employee productivity B) favorable tax rules C) rewarding a few employees rather than many D) allowing the employer to attract and keep talented employees

Where two parties contract for the purchase and sale of an ordinary item, such as a desk, that

unknown to both parties is a rare and valuable example of that item, this is: A) A case of fraud in the inception. B) A unilateral mistake. C) A case of fraud by concealment. D) A mutual mistake of fact. E) A mistake of value, but not a mistake of fact.