Multi-Task Corporation sponsors a defined benefit pension plan, and follows IFRS. The folloving information is available for this pension plan for the 2021 year: Plan assets on January 1, 2021 Defined benefit obligation (DBO) on January 1, 2021 Defined behefit obligation on December 31, 2021 Pension plan contributions made by Multi-Task Corporation uring 2021 ervice cost for 2021 year Discount rate on the DBO and plan assets ctual return on plan assets Benefits paid to retirees $359,000 $361,568 $498,211 $72,600 $64,735 $54,125 On January 1, 2021, Multi-Task Corporation, through a plan amendment, adjusted for past service costs of $73,541.