Pharoah, Inc's defined benefit pension plan covers 8,100 employees In its negotiations with the employees, Pharoahs, Inc. amends its Dension plan on January 1.2026 and grants $3.705,750 of prior service costs to its employees. Employers were grouped according to expected years of retirement and the resulting amount of total service years was 24,705's defined benent persion plan covers 500 employees in its negotiation with the employees, Besson Inc amends its pension plan on January 1, 2026, and grants $762,600 of prior service costs to its employees. Employees were grouped according to expected years of retirement and the resulting amount of total service years was 1.550