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Sachs Brands\' defined benefit pension plan specifies annual retirement benefits

ID: 2595742 • Letter: S

Question

Sachs Brands' defined benefit pension plan specifies annual retirement benefits equal to: 1.2% x service years x final year's salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of 2002 and is expected to retire at the end of 2036 after 35 years' service. Her retirement is expected to span 18 years. Davenport's salary is $95.000 at the end of 2016 and the companys actuery projects her salary to be $305,000 at retirement. The actuary's discount rate is 9%. ( E f $1. PV of $1, EVA of $1, PVA of S1. EVAD of $1 and PVAD of S1) (Use appropriate factor(s) from the tables provided.) Required 2. Estimate by the projected benefits approach the amount of Davenport's annual retire earned as of the end of 2016 Annual retireement payments $ 448,637 3. What is the company's projected benefit obligation at the end of 2016 with respect to Davenport? Projected benefit obligation 4. If no estimates are changed in the meantime, what will be the company's projected benefit obligation at the end of 2019 (three years later) with respect to Davenport? Projected benefit obligation

Explanation / Answer

Answer:-

3. What is the company's projected benefit obligation at the beginning of 2016 (after 14 years'service) with respect to Davenport?

>Project benefit obligation = +/-0.1% $73,442

4.  Estimate by the projected benefits approach the portion of Davenport's annual retirementpayments attributable to 2016 service.

>Annual retirement payments = $3,660