I AP 10-1 (Calculation of PAS and PSPAS) In each of the following independent cases, calculate the pension adjustment (PA) or past service pension adjustment (PSPA) that would be reported by the employer. Case A John Brokow's employer sponsors both a money purchase (defined contribution) RPP and a DPSP. He is a member of both. During 2021, his employer contributes, on his behalf, $3,200 to the RPP and $1,100 to the DPSP. In addition, Mr. Brokow contributes $1,500 to the RPP. His employment earnings for 2021 are $120,000. Calculate his 2021 PA. Case B Sarah Halfhill's employer sponsors a defined benefit RPP and, during 2021, contributes $3,100 on her behalf. Sarah also contributes $3,100 to the plan in 2021. The plan provides a benefit equal to 1.65% of pensionable earnings for each year of service. Sarah's pensionable earnings for 2021 are $52,000. Calculate her 2021 PA. Case C Bob Carver has worked for his current employer since 2019. In January 2021, this employer institutes a defined benefit RPP, with benefits extended for all years of service prior to the inception of the plan. The benefit formula calls for a retirement benefit equal to 1.1% of pensionable earnings for each year of service. In the current year and both previous years, Bob's pensionable earnings were $48,000. Calculate his 2021 PSPA and PA. Case D Marianne Underwood has worked for her current employer since 2019. She. has been a member of her employer's defined benefit RPP since she began woking for the company. In January 2021, her employer agrees to retroactively increase the benefit formula from 1.4% to 1.7% of pensionable earnings for each year of service. In the current year and both previous years, Marianne's pensionable earnings were $52,000. Calculate her 2021 PSPA and PA. Scanned with CamScanner I AP 10-1 (Calculation of PAS and PSPAS) In each of the following independent cases, calculate the pension adjustment (PA) or past service pension adjustment (PSPA) that would be reported by the employer. Case A John Brokow's employer sponsors both a money purchase (defined contribution) RPP and a DPSP. He is a member of both. During 2021, his employer contributes, on his behalf, $3,200 to the RPP and $1,100 to the DPSP. In addition, Mr. Brokow contributes $1,500 to the RPP. His employment earnings for 2021 are $120,000. Calculate his 2021 PA. Case B Sarah Halfhill's employer sponsors a defined benefit RPP and, during 2021, contributes $3,100 on her behalf. Sarah also contributes $3,100 to the plan in 2021. The plan provides a benefit equal to 1.65% of pensionable earnings for each year of service. Sarah's pensionable earnings for 2021 are $52,000. Calculate her 2021 PA. Case C Bob Carver has worked for his current employer since 2019. In January 2021, this employer institutes a defined benefit RPP, with benefits extended for all years of service prior to the inception of the plan. The benefit formula calls for a retirement benefit equal to 1.1% of pensionable earnings for each year of service. In the current year and both previous years, Bob's pensionable earnings were $48,000. Calculate his 2021 PSPA and PA. Case D Marianne Underwood has worked for her current employer since 2019. She. has been a member of her employer's defined benefit RPP since she began woking for the company. In January 2021, her employer agrees to retroactively increase the benefit formula from 1.4% to 1.7% of pensionable earnings for each year of service. In the current year and both previous years, Marianne's pensionable earnings were $52,000. Calculate her 2021 PSPA and PA. Scanned with CamScanner