Please complete the following table, answer questions, and post your opinion to the discussion board.

Edit: Please pick any company

Please locate a company that offers defined benefits plans at www$.$sec$.$gov and find a discount rate and an expected rate for the last three years from the annual filings $($i$.$e$.,$ footnotes$).$ If a company offers multiple plans, choose the largest plan by the magnitude of pension liability.

Company name :

The most recent year

One year before

Two years before

Discount rate

Expected rate of return

Note: Due to the recent development, a company may use an alternative method to determine service cost, interest cost, and pension liability. Thus, it may present multiple discount rates. You can offer one of them or all of them.

Assume that you are the company's CEO and under pressure to meet the earnings target this year. The CFO suggests that if the company increases the expected return rate on pension assets, it can reduce pension expenses and meet the earnings target this year. What would you do$?$ Defend your choice by offering at least two reasons.

It is related to question b$).$ Discuss the possible implications of the increase in the expected return rate on pension assets. Please focus on the impact on pension assets' investment strategy after an increase in the expected rate of return.