6 FASB 87 calculate the pension expense for the second year given the following information

6 FASB 87 calculate the pension expense for the second year given the following information:

year	loss / gain	PBO	amortization percent (for all purposes)	assets
1	500 gain	1300	8	1500
2	300 gain	2200	7	1700

also in year 2 the ABO is 1300, the discount rate is 11 percent, the expected rate of return is 9 percent, the unrecognized prior service cost is 2300, the service cost is 950

7 FASB 88 A pension plan with 70,000,000 of liabilities has 4,000,000 of unrecognized net gain and 600,000 of unrecognized prior service cost since the adoption of FASB 87.

A. Calculate the amount of gain or loss if the sponsor purchases an annuity contract for 9,000,000 of the liabilities.

Calculate the amount of gain or loss if a plan curtailment eliminates one third of the estimated remaining future service years of personnel affected by the past service.