Ivan Resources Corp. sponsors a defined benefit pension plan for its unionized labour force. The company disclosed the following in its annual financial statements:

The company is considering the impact that changes in assumptions will have on its pension situation. Specifically, the following:
a. Lower employee mortality rates
b. Higher-than-expected employee turnover
c. A rollback of wages by 3%
d. Higher borrowing rates

Required:
Separately, for each suggested change in assumption, identify the impact on annual pension expense, the funded status of the pension, and accumulated OCI. Explain your conclusions.

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(in thousands) Fair value of plan assets Defined benefit obligation Funded status-deficit 31 December 20X5 $422,400 590,200 $ 167,800