Financial intermediaries offering savings plans to individuals and funds are exempted from taxation are considered as

A. trading funds
B. penalty funds
C. pension funds
D. global funds
✅ The correct answer is option C.
Financial intermediaries offering savings plans to individuals and funds are exempted from taxation are considered as pension funds. Pension funds are investment pools that pay for employee retirement commitments. Funds are paid for by either employees, employers, or both. Corporations and all levels of government provide pensions. The fund managers invest these contributions conservatively.

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