2009 CFA Exam Q3 part B i

how does spending goal, supported by objective of minimizing taxes makes FF have higher ability ? Couldn’t it be that spending rate > defined benefits payments?

Unlikely. The spending rate is max 5% which is probably much less than the pension will pay out…

Foundations/endowments aren’t liable for someones pension payments

so it is basically based on experience/current trends that we know that spending rate is always > defined benefits payments? or does CFAi mentions it somewhere?