Question

Cotter Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2011:
Actual return on plan assets ............ 11
Current service cost ................ 21
Benefits paid to retirees ............. 8
Interest cost ................... 9
Contributions from employer ........... 20
Opening balance, accrued benefit obligation (ABO) .. 92
Cost of plan amendment in year .......... 13
Opening balance, fund assets ........... 100
Provide a continuity schedule for the ABO for the year.


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  • CreatedAugust 23, 2015
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