Why is there a pension accounting problem with defined benefit pension plans, but not with defined contribution plans?

How has ERISA affected pension accounting?

Research has shown that discount rates used by firms are generally above rates suggested by the FASB. Will this make the interest cost portion of pension expense higher or lower than if discount rates were lower? Why do you think firms favor using a higher rate?

Is it inconsistent to use future salaries for service cost calculations and current salaries for minimum liability calculation purposes?