Quesb'on 4: Postretiremerrt Benet Dene benets plan : A single employee who is expected to retire in 10 years and is paid an annu. pension of $15,0 for 3 years after retirement. The discount interest rate is assumed to be 15% p :. We also assume the employer exactly funds the plan to contribute the plan of $5,00 per annum. These plans involve current investment by the employer for future payment of benets to the em - Instructions: A] Please mlculate the eight years Present value. discount factor, employer liability [pension ohli- . Pension obligation, Annum Employer contribution {Plan asset}, Interest rate, earned interest, N obligation {fund status as liability}. Please use the table that l handed out in class as reference. Present Discount Employer value Factor Liability {Pension Contributio Gbligation} n {Plan 1'|"ear