Question $19$

Which factors affecting a defined benefit pension plan would impact other comprehensive income, rather than net income, under GAAP?

The impact of employees working during the year

The fact that time is passing, and the company is a year closer to having to pay pension benefits

The difference between expected long$-$term investment performance and the actual investment performance during the year.

Changes made to the pension plan documents that have a retroactive effect of making employee pensions larger.