defined benefit plans part 3 a discussion adapted from bline and skekel accounting for postretirement benefits corporate deskbook 1991 new york executive enterprises publications co inc basic facts 2005 the rate of return on plan assets was greater than anticipated therefore printing has an asset gain 50 000 at december 31 value pbo abo vbo market were obtained actuary trustee information beginning 1 660 adjustment due to amendments 0 service cost add 110 interest 141 100 paid retirees deduct 125 expected ending 786 actual 600 071 8 5
