McLimore Inc. began a defined-benefit pension plan for its employees on January 1, 2021. The following data are provided for 2021, as of December 31, 2021: Projected benefit obligation $ 785,000 Accumulated benefit obligation 740,000 Plan assets at fair value 655,000 Pension expense 715,000 Employer's cash contribution (end of year) 655,000 What amount should Van Nuen report as its net pension liability at December 31, 2021

The stock of grommet corporation, a u. s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u. s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u. s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u. s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?