Leona enters into a contract with munchie bakery to cater a sales conference. when the conference is postponed indefinitely, leona asks a court to cancel the contract and return the parties to the positions that they held before its formation. this request involves

Heather has been an active participant in a defined benefit plan for 19 years. during her last 6 years of employment, heather earned $42,000, $48,000, $56,000, $80,000, $89,000, and $108,000, respectively (representing her highest-income years). calculate heather’s maximum allowable benefits from her qualified plan (assume that there are fewer than 100 participants). assume that heather’s average compensation for her three highest years is $199,700. calculate her maximum allowable benefits.