Mustard corporation (a c corporation) owns 15% of the stock of burgundy corporation (a c corporation), which pays an annual dividend to its shareholders. mustard is considering the purchase of additional shares of burgundy stock. would this stock purchase affect the amount of dividends received deduction that mustard can claim?

Arnold rossiter is a 40-year-old employee of the barrington company who will retire at age 60 and expects to live to age 75. the firm has promised a retirement income of $20,000 at the end of each year following retirement until death. the firm's pension fund is expected to earn 7 percent annually on its assets and the firm uses 7% to discount pension benefits. what is barrington's annual pension contribution to the nearest dollar for mr. rossiter? (assume certainty and end-of-year cash flows.)