The following tables present the financial information for the AIG US Pension plans as of the...

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The following tables present the financial information for the AIG US Pension plans as of the end of 2019. The funded status of AIG pension plan is as follows: As of or for the Years Ended Pension December 31, (in millions) U.S. Plans 2019 2018 Non-U.S. Plans) 2019 2018 Change in projected benefit obligation: Benefit obligation, beginning of year $ 4,553 $ Service cost Interest cost Actuarial (gain) loss Benefits paid: AIG assets Plan assets Plan amendment Curtailments Settlements Foreign exchange effect Other Projected benefit obligation, end of year Change in plan assets: Fair value of plan assets, beginning of year Actual return on plan assets, net of expenses AIG contributions Benefits paid: AIG assets 5 5,091 $ 5 1,138 $ 1,202 176 162 536 (383) (18) (16) (279) (306) 21 15 91 (8) (33) (2) (67) 18 (31) S 4,972 $ 4,553 $ 1 1,174 $ 1,138 $ 22 16 (28) 3 $ 3,840 $ 4,350 $ 861 $ 875 $ 744 (204) 64 6 178 16 63 51 (18) (16) (8) (9) Plan assets (279) (306) (33) (32) Settlements (67) (5) Foreign exchange effect 19 (25) Other Fair value of plan assets, end of year $ 4,465 $ 3.840 $ 899 $ 861 $ Funded status, end of year $ (507) $ (713) $ (275) $ (277) $ Amounts recognized in the balance sheet: Assets $ $ 65 $ 72 $ Liabilities (507) (713) (340) (349) Total amounts recognized $ (507) $ (713) $ (275) $ (277) $ Pre-tax amounts recognized in Accumulated other comprehensive income (loss): Net gain (loss) $ (1,436) $ (1,450) $ (195) $ (149) $ Prior service (cost) credit (22) (23) Total amounts recognized $ (1,436) $ (1,450) $ (217) $ (172) $ (a) Includes non-qualified unfunded plans of which the aggregate projected benefit oblication was $261 million and $250 mill 2A. Please calculate the economic pension expense under US Plan for AIG in the year 2019. (20%.) 2B. What should be the adjustment made to net profit during operation cash flow (CFO) calculation in response to US plan pension cost by the end of 2019? (10%) The following tables present the financial information for the AIG US Pension plans as of the end of 2019. The funded status of AIG pension plan is as follows: As of or for the Years Ended Pension December 31, (in millions) U.S. Plans 2019 2018 Non-U.S. Plans) 2019 2018 Change in projected benefit obligation: Benefit obligation, beginning of year $ 4,553 $ Service cost Interest cost Actuarial (gain) loss Benefits paid: AIG assets Plan assets Plan amendment Curtailments Settlements Foreign exchange effect Other Projected benefit obligation, end of year Change in plan assets: Fair value of plan assets, beginning of year Actual return on plan assets, net of expenses AIG contributions Benefits paid: AIG assets 5 5,091 $ 5 1,138 $ 1,202 176 162 536 (383) (18) (16) (279) (306) 21 15 91 (8) (33) (2) (67) 18 (31) S 4,972 $ 4,553 $ 1 1,174 $ 1,138 $ 22 16 (28) 3 $ 3,840 $ 4,350 $ 861 $ 875 $ 744 (204) 64 6 178 16 63 51 (18) (16) (8) (9) Plan assets (279) (306) (33) (32) Settlements (67) (5) Foreign exchange effect 19 (25) Other Fair value of plan assets, end of year $ 4,465 $ 3.840 $ 899 $ 861 $ Funded status, end of year $ (507) $ (713) $ (275) $ (277) $ Amounts recognized in the balance sheet: Assets $ $ 65 $ 72 $ Liabilities (507) (713) (340) (349) Total amounts recognized $ (507) $ (713) $ (275) $ (277) $ Pre-tax amounts recognized in Accumulated other comprehensive income (loss): Net gain (loss) $ (1,436) $ (1,450) $ (195) $ (149) $ Prior service (cost) credit (22) (23) Total amounts recognized $ (1,436) $ (1,450) $ (217) $ (172) $ (a) Includes non-qualified unfunded plans of which the aggregate projected benefit oblication was $261 million and $250 mill 2A. Please calculate the economic pension expense under US Plan for AIG in the year 2019. (20%.) 2B. What should be the adjustment made to net profit during operation cash flow (CFO) calculation in response to US plan pension cost by the end of 2019? (10%)