SFAS 132 (Revised), Employers’ Disclosures about Pensions and Other Postretirement Benefits, requires a reconciliation of the beginning and ending balances of the plan assets for both defined pension plans and defined postretirement plans. Which of the following items would appear in the reconciliation schedule related to defined pension plans?

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Benefit payments

Actual return on plan assets

a.

No

Yes

b.

No

No

c.

Yes

No

d.

Yes

Yes