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Imagine Publishers, Inc. sponsors a postretirement plan providing health care be

ID: 2557895 • Letter: I

Question

Imagine Publishers, Inc. sponsors a postretirement plan providing health care benefits. The following information relates to the current year's activity of Imagine's postretirement benefit plan:

Service Cost $120M

Actual and expected return on plan assets $30M

Interest Cost $40M

Amortization of net loss $10M

Amortization of prior service cost $20M

Retiree benefits paid (end of year) $35M

What is Imagine's postretirement benefit expense?

            A)         $140 million

            B)         $150 million

            C)         $160 million

            D)         $185 million

Please provide details. Thank you.

Explanation / Answer

Imagine’s Postretirement benefit expense:

Particulars

Dollars in Million

Service Cost

120

Actual and expected return

(30)

Interest cost

40

Amortization of net loss

10

Amortization of prior service cost

20

Postretirement Benefit expense

160

Imagine’s postretirement benefit expense = $160 million

Particulars

Dollars in Million

Service Cost

120

Actual and expected return

(30)

Interest cost

40

Amortization of net loss

10

Amortization of prior service cost

20

Postretirement Benefit expense

160