Discount rate, 10% Projected benefit obligation, January 1 $ 360 Projected benefit obligation, December 31 465 Accumulated benefit obligation, January 1 300 Accumulated benefit obligation, December 31 415 Cash contributions to pension fund, December 31 150 Benefit payments to retirees, December 31 54

Required:

Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31. (Enter your answer in millions. Omit the "tiny_mce_markerquot; sign in your response.)

(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

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answer; sensory adaptation;

answerattainable;

the amount of money you earn by working is your income.

the percentage of people actively looking for a job is called unemployment.