The Retirement Restoration Plan provides death benefits and supplemental income payments for senior executives after retirement. The Company recognized expense of $4.9 million in 2008, $4.8 million in 2007, and $5.2 million in 2006. The aggregate projected benefit obligation of the Retirement Restoration Plan was approximately $58.5 million at year-end 2008 and $62.9 million at year-end 2007.

Required:

a. 1. Retirement Restoration Plan:

What was the recognized expense for 2008, 2007, and 2006?

2. Postretirement Benefits Other Than Pensions:

What was the benefit expense for 2008, 2007, and 2006?

b. 1. Retirement Restoration Plan:

What was the aggregate projected benefit obligation at the end of 2008 and 2007?

2. Postretirement Benefits Other Than Pensions:

What was the postretirement benefit obligation at the end of 2008 and 2007?

c. 1. How much was funded for these plans at the end of 2008?