Week 5 Discussion 1Post-Employment Benefits Please respond to thefollowing:Discuss the pros and cons of the U.S. Federal Governmentguaranteeing the pension funds of a private company when itdeclares bankruptcy. Discuss whether the U.S. Federal Governmentshould guarantee and state your rationale.Evaluate whether or not a company moving away from a definedbenefit plan is a good decision.Discuss how an employer can use participation in a definedcontribution plan as a competitive advantage.Week 5 Discussion 2The Boeing Company Please respond to the following:Discuss whether you agree or disagree with the smoothingtreatment related to pension gains and losses and state yourrationale.Discuss what valuation method you believe companies should use tovalue pension assets Market-Rated Value or Fair Value. State atleast three reasons for your position.