Knowledge points: basic pension calculation and payment methods.
According to the provisions of the Social Insurance Law, individuals who participate in the basic old-age insurance system have reached the statutory retirement age, paid a total of 15 years, and received a basic pension on a monthly basis. The monthly standard of personal account pension is the accumulated amount of personal account (including principal and investment income) divided by the calculation months, and different retirement ages correspond to different calculation months. So e is wrong.
According to Article 14 of the Social Insurance Law, personal account pension shall not be withdrawn in advance, and the bookkeeping interest rate shall not be lower than the bank time deposit interest rate, and interest tax shall be exempted. When an individual dies, the pension balance in the individual account can be inherited. So BC is wrong and D is right.
According to 1995 "Notice of the State Council on Deepening the Reform of Enterprise Employees' Endowment Insurance System", after employees retire, if the amount of personal accounts has been collected, the social pooling fund will continue to pay according to the prescribed standards until the insured person dies. So, A is wrong.