Estimate the amount of Stanley Mills's annual retirement payments for the $15$ retirement years earned as of the end of $2024.$

Suppose Clark's pension plan permits a lump$-$sum payment at retirement in lieu of annuity payments. Determine the lump$-$sum

equivalent as the present value as of the earned retirement annuity at the expected date of retirement $($the end of $2049).$

What is the company's projected benefit obligation at the end of $2024$ with respect to Stanley Mills?

Even though pension accounting centers on the PBO calculation, the ABO still must be disclosed in the pension disclosure note.

What is the company's accumulated benefit obligation at the end of $2024$ with respect to Stanley Mills?

If we assume no estimates change in the meantime, what is the company's projected benefit obligation at the end of $2025$ with

respect to Stanley Mills?

What portion of the $2025$ increase in the PBO is attributable to $2025$ service $($the service cost component of pension expense$)$ and

to accrued interest $($the interest cost component of pension expense$)?$

Answer is not complete.