Jabba Inc. is looking to establish a post-employment benefit plan for its employees. The company has decided on the following structure for its plan.
A contributory defined benefit plan. The plan would provide 2% per year worked × career average earnings. It would recognize past service up to a maximum of 5 years (i.e. 2% × 5 years = 10%). Each employee would be eligible to join the plan. Members would be required to contribute 1% of their total salary every year.

Required:
List the data that would need to be collected and maintained for the pension plan. Consider the data needed for each of the following user groups: active members (currently working and accruing benefits), retired members (receiving a pension), and any “other” groups (i.e., on leave, terminated etc.)