Final answer:
The correct answer is d. all of these; as the attribution period is when postretirement benefits are accrued, begins typically when an employee is hired, and ends when the employee is eligible for benefits.
Step-by-step explanation:
Among the statements provided, a. the period over which postretirement benefits are accrued is called the attribution period is correct. This attribution period is a span of time during which an employee earns and accumulates the right to receive benefits from a retirement or postretirement benefits plan. This period often does begin when the employee is hired, indicating that the b statement is correct as well. Lastly, c. the accrual period generally ends on the date the employee is eligible to receive the benefits and ceases to earn additional benefits; indeed, once an employee reaches the eligibility criteria for receiving benefits, they no longer accrue additional benefits. Therefore, all of these statements are correct, indicating that d. all of these is the accurate choice.