In a technological conference, all the participating it firms agreed to transfer the data pertaining to their human resources to a cloud. the objective behind this is to improve talent acquisition process and communication among hr professionals around the globe. the cloud referred to in this scenario is a cloud.

Heather has been an active participant in a defined benefit plan for 19 years. during her last 6 years of employment, heather earned $42,000, $48,000, $56,000, $80,000, $89,000, and $108,000, respectively (representing her highest-income years). calculate heather’s maximum allowable benefits from her qualified plan (assume that there are fewer than 100 participants). assume that heather’s average compensation for her three highest years is $199,700. calculate her maximum allowable benefits.