15. [Effect of postretirement plan assumptions; CFAC adapted] A security analyst concludes that a company has increased re- ported earnings by changing assumptions for its postretirementhealth care plans. Explain the change in each of the following assumptions that would mercase reperted earnings. [Note. State any additional assumptions required for this effect | (i) Discount rate (ii) Rate of compensation increase (ii) Estimated return on plan assets (iv) Estimated future health care inflation rate