the following data relate to a defined benefit pension plan for hollistir co. for the year. fair value of plan assets, jan. 1 $16,000 pbo jan. 1, not including any items below 20,000 psc from amendment dated jan. 1, (10 years is the amortization period) 10,000 gain from change in actuarial assumptions, computed as of jan. 1 3,000 actual return on plan assets 2,000 contributions to plan assets 4,000 benefits paid to retirees 5,000 service cost 9,000 discount rate 8% expected rate of return on plan assets 10%
