Question: 1. What types of economic consequences may arise from accrual accounting for OPEBs in SFAS No. I06
2. According to The "tIll Street Journal article on February 1. 1996 ("Intrinsic Value" by Roger Lowenstein, p. C1), pension fund asset" in the United States grew dramatically-by approximately 29 percent during 1995, an excellent year in the stock market. However, underfunding of pension plans increased by a very sizable amount. Why do you think that this occurred?