2014 2015 Projected benefit obligation, January 1 Plan assets (fair value and market-related value), January 1 Pension asset/liability, January 1 Prior service cost, January 1 Service cost Settlement rate Expected rate of return Actual return on plan assets Amortization of prior service cost Annual contributions Benefits paid retirees Increase in projected benefit obligation due to changes in actuarial assumptions Accumulated benefit obligation at December 31 Average service life of all employees Vested benefit obligation at December 31 $606,900 416,100 190,800 Cr. 162,100 48,100 $66,700 10 % 10 % 10 % 10 % 39,900 76,200 97,500 35,900 88,400 64,400 53,900 84,800 59,790 728,300 791,200 20 years 467,000