Prepare Pension Worksheet & Journal Entries for YE's2xx1 2xx2 2xx3
ClassCo Inc.			for year	2xx1	2xx2	2xx3	2xx4
			Beginning projected benefit obligation [PBO]	363,000
			Beginning plan assets	314,000	342,000	360,000	385,000
			Service cost	22,000	23,000	26,000
			Settlement rate = expected rate of return	5.8%	5.8%	5.8%
			benefits paid	29,000	29,000	29,000
			Contribution [Funding]	34,000	36,000	40,000
			actual return - compute
			prior service costs-in 2xx1 amendment generated PSC, use S/L-8 yrs		48,000
			Amortization of PSC
			Change in assumptions: NEW YE PBO			420,000