Roland Company sponsors a defined benefit pension plan for its employees. The companys actuary provided the following information about the plan at the end of 2017. 12/31/2016 $3.650 2,900 1,045 405 12/31/2017 The average remaining service life of employees is 10 years S4,400 The company amended its pension plan several years ago Projected benefit obligation Plan assets, at fair market value Accumulated OCI (PSC Accumulated OCI (Gain Service cost Settlement rate Actual return Expected rate of return Amortization of PSC Contributions (fundin Benefit paid and uses the average remaining service life to amortize the beginning Accumulated OCI (Gain/Loss), if any. A change in actuarial assumptions in 2017 resulted in a change in the companys projected benefit obligation 475 8% 310 10% 110 500 100