Postretirement benefits other than pensions (OPRBs) are similar to defined benefit pension plans in some respects and different in others.

Required:
a. Discuss the characteristics of OPRBs that make them different from defined benefit pension plans.
b. Discuss how the accounting for OPRBs differs from the accounting for defined benefit pension plans.
c. In what respects are OPRBs similar to defined benefit pension plans? Explain.
d. In what respects is the accounting for OPRBs similar to, or the same as, the accounting for defined benefit pension plans? Explain.