Has FASB released anything regarding the calculation of this 'expected payments' grid?? The calculations seem anything but trivial.

There was a discussion on this site regarding a plan which pays lump sums. The participant had a 100,000 lump sum and a 2% probability and therefore his expected payment was 2,000.

IF this same plan did NOT permit lump sums, would the expected payment be the anticipated benefit at retirement multiplied by a probability of the participant making it to retirement?

Terminees and retirees pose additional problems with their guaranteed payment (10 year certain) or additional probability (participant dies and spouse is entitled to payment)???

Thanks for any and all comments.