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The following information is related to the defined benefit pension plan of Drea

ID: 2381799 • Letter: T

Question

The following information is related to the defined benefit pension plan of Dreamworld Company for the year:


Service cost

$68,000

Contributions to pension plan

111,000

Benefits paid to retirees

160,000

Plan assets (fair value), January 1

641,000

Plan assets (fair value), December 31

759,000

Actual return on plan assets

158,000

PBO, January 1

940,000

PBO, December 31

942,000

Discount rate

10%

Long-term expected return on plan assets

9%


Assuming no other relevant data exist, what is the pension expense for the year?


$99,310.


$68,000.


$162,000.


$104,310.

The following information is related to the defined benefit pension plan of Dreamworld Company for the year:

Explanation / Answer

Service cost

$68,000

interest cost

940,000*10/100=94000

expected return on Plan assets

641,000*9/100=57690

pension expense=94000+68000-57690=$104310

Service cost

$68,000