c. Calculate each of the following for 1999 2001 (i) Recurring pension cost (ii) Gross pension cost (iii) Nonsmoothed pension cost

d. Compare the measures of pension cost calculated in part e with (i) Pension cost reported by EDS (ii) The pension plan cash flows

e. In 1999, FDS reported a change for special termination bene- fits as part of a large restructuring charge Discuss whether this reporting decision should affect the computation of gross and nonsmoothed pension cost

f. Discuss the trend in benefits paic over the 1999 2001 period and possible reasons for that trend g. Calculate the rate of return on assets for each , 1999-2001 h. Forecast the 2002 pension cost for FDS, stating any assump- tions made i. Calculate and justify the adjustments you would make lo EDS's balance sheet at December 31, 2000 and 2001 to re- flect the economic position of its pension plans. j. State the principal reason for the difference between the ad- justments in part for 2000 and 2001