Note 19 to the 2013 financial statements of Cineplex Inc., dealing with employee future benefits, is presented in Exhibit 10-13 (amounts in thousands of dollars).

Required:
a. What types of pension plans and other long-term benefit plans does Cineplex have?
b. What was the total plan obligation for Cineplex€™s defined benefit plans as at December 31, 2013?
c. What was the fair value of the defined benefit plan assets for Cineplex as at December 31, 2013?
d. Were Cineplex€™s defined benefit plans underfunded, overfunded, or fully funded? If they were underfunded or overfunded, by what amount?
e. Which type of pension plan do new employees of Cineplex become a member of? Is this the same for a new member of the company€™s executive team?

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ECXHHIBIT 10-13 EXCERPT FROM CINEPLEX INC. S 2013 ANNUAL REPORT 19 POST-EMPLOYMENT BENEFIT OBLIGATIONS Pension and other retirement benefit plans Cineplex sponsors the Defined Contribution Pension Plan for Employees of Cineplex Entertainment Limited Partnership (Cineplex Entertainment Plan"), covering substantially all full-time employees. Effective December 31, 2013, the defined contribution plan has been converted to a group registered retirement plan. In addition Cineplex sponsors a defined benefit supplementary executive retirement plan. Cineplex also sponsors the Retirement Plan for Salaried Employees of Famous Players Limited Partnership, a defined benefit pension plan, and the Famous Players Retirement Excess Plan (collectively known as the "Famous Players Plans). Effective October 23, 2005, Cineplex elected to freeze future accrual of defined ben efits under the Famous Players Plans and move continuing employees into the Cineplex Entertainment Plan for future accrual. Effective December 31, 2007, Cineplex declared a full windup of the Retirement Plan for Salaried Employees of Famous Players Limited Partnership. Regulatory approval was granted in December 2008 and all defined benefit pension entitlements were settled and recognized in 2009. In addition, Cineplex has assumed sponsorship of certain post-retirement health care benefits for a closed group of grandfathered Famous Players retirees. Reconciliation of the unfunded status of the defined benefit provisions 2013 2012 Fair value of plan assets Accrued benefit obligations $ 180 $128 (6,702) (6,402) $(6,522 $(6,274) Acerued pension benefit liblily2749