Part 1: we know that offering defined benefit post-retirement plans need to fulfill a level of retirement obligations, which creates more risk for an organization than defined contribution post-retirement. Describe one financial statement amount or measure that you think would be indirectly affected by defined benefit plans or its funded status.

Part 2: On the other side, defined contribution post-retirement plans simply contribute to employee retirement accounts (e.g., a 401(k)), which creates less risk for an organization but more risk for employees. Describe one financial statement amount or measure that you think would be indirectly affected by defined contribution plans (please choose something different than Part 1).