Deferred Compensation (F6)

Question 1

Ending Plan Assets

Answer 1

Beg Plan Assets
\+ Contributions
\+ Actual Returns
- Benefits Paid
= Ending Plan Assets

Question 2

Post-Retirement Benefit Obligation

Answer 2

Beg PBO
\+ Service Cost
\+ Interest Cost (Discount rate * PBO)
\+ Prior Service Cost
\+ Actuarial Losses
- Actual Return
- Actuarial Gains 
- Benefits Paid
= Ending PBO

Question 3

Unrecognized gains and losses

Answer 3

Unrecognized G/L - 10% * Greater of PBO or FV Plan Assets

Excess / service life = minimum recognized amount