Case 3.7 - The Boeing Company's Retiree Benefits, 2018 (page 205) This is a relatively straightforward case that covers Boeing's defined benefit pension plan and its retiree benefit health care plan reporting. The case is interesting because Boeing's pension fund went from being $5 billion overfunded in 2007 to $9 billion underfunded in 2008 because of wide swings in its investment returns. The case is also interesting because Boeing's retiree health care fund has nearly $8 billion in assets and almost no assets (less than $100 million) and because when Boeing computes its expected return on plan assets, it uses a five-year average value of plan assets rather than actual assets. For your discussion, refer to Case 3.7 in your text to answer the following: Evaluate Paulo's performance in: (a) product design; (b) production process design; (c) entrepreneurship; and (d) strategy. How successful was Paulo at adapting to problems? At seeing and exploiting opportunities? Explain the "Market-Related Value of Assets" paragraph in Exhibit 1