Determine what effect the following events will have on a defined benefit pension plan. Use only one answer per blank. Answers may be used more than once, or not at all.

A. Decrease employer contributions

B. Increase employer contributions

C. No effect on employer contributions

Salaries for all employees decrease because of cutbacks. ______

Pension plan investment returns are lower than expected. ______

A highly compensated employee quits and is replaced by a recent college graduate. ______