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The projected benefit obligation was $200 million at the beginning of the year.

ID: 2579493 • Letter: T

Question

The projected benefit obligation was $200 million at the beginning of the year. Service cost for the year was $24 million. At the end of the year, pension benefits paid by the trustee were $13 million and there were no pension-related other comprehensive income accounts requiring amortization. The actuary’s discount rate was 5%. The actual return on plan assets was $12 million although it was expected to be only $11 million.

What was the pension expense for the year? (Enter your answer in millions.)

The projected benefit obligation was $200 million at the beginning of the year. Service cost for the year was $24 million. At the end of the year, pension benefits paid by the trustee were $13 million and there were no pension-related other comprehensive income accounts requiring amortization. The actuary’s discount rate was 5%. The actual return on plan assets was $12 million although it was expected to be only $11 million.

What was the pension expense for the year? (Enter your answer in millions.)

Explanation / Answer

Service cost $24 million

Interest cost ($200 * 5%) $10

Expected return on assets ($11)

Pension expense $23.