Economic Pension Expense head, remember, around

Kingpin804

Can’t seem to get my head around this. Any good ways to remember the calculation?

ayodayo

Change in funded status, excluding contributions.
Alternatively, changes in PBO, excluding benefits paid. Then subtract ACTUAL return on plan assets

chunty

Actual return on plan assets can also be tricky, just remember to exclude all contributions (employer and other), as well as benefits paid from the year/year change in plan assets.