You are a controller in a midsized manufacturing company that has acquired 100%

You are a controller in a midsized manufacturing company that has acquired 100% of another company. The acquired company includes two segments and two different pension plans. Both of these reporting issues are new to your CEO and your CEO wants to eliminate the segments.
The Memo must explain the required reporting for defined contribution defined benefit and other postretirement plans. It must also include an explanation of what must happen in order for the two segments to be eliminated. (You do not need to know details about the segments to answer this.)