Bulls Corporation amends its pension plan on 1/1/06. The following information is available:
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|
1/1/06 amendment |
1/1/06 after amendment |
|
|
Accumulated benefit obligation |
$ 950,000 |
$1,425,000 |
|
Projected benefit obligation |
1,300,000 |
1,900,000 |
The total amount of unrecognized prior service cost to be amortized over future periods as a result of this amendment is
- $950,000
- $600,000
- $475,000
- $125,000