Welcome to your interview.
The question is on your right: Retirement Plan Accounting Impact. Take a moment with it first.
Talk your thinking through with me if you like - when you're confident, submit your answer and I'll grade it like a real screen (7/10 or better passes). Discussion and graded submissions share your five interviewer interactions, so spend them well.
Explain the key differences between defined benefit and defined contribution retirement plans, and how they impact a corporate sponsor's balance sheet.