Question: 2 . Pension Plan In 2 0 1 7 , SaulGroup, Inc. made amendments to its pension plan. As a result, the company incurred $

2. Pension Plan
In 2017, SaulGroup, Inc. made amendments to its pension plan. As a result, the company incurred $300,000 in past service costs. Under the pension plan, there are 200 active employees with an average expected remaining working life of 10 years and no retirees.

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