19 Which of the following situation(s) would constitute a past service pension adjustment (PSPA)? I. Jane who is a member of a defined contribution plan which increased their contribution limits from 5% of earnings to 6% or earnings. II. Amit who is a member of a defined benefit pension plan who purchased pensionable years of service from 1985 to 1988, when he was not a member of the pension plan. III. Jill whose employer increased the deferred profit-sharing plan contribution limit from 3% to 4%. IV. Sunil who is a member of an unregistered pension plan whose employer increased the pension benefits from 1% per year of service to 2% per year of service. a) I, II, III Ob) II only c) II and IV d) None of the above