What is Kathy's pension adjustment if she is part of a 2% final average, defined-benefit pension plan?

In a defined-benefit pension plan, the pension adjustment reflects the value of the pension benefits accrued for the year, which can affect an individual's registered retirement savings plan (RRSP) contribution limits. For a plan where the benefit is calculated based on a final average salary and a specified percentage (in this case, 2%), the pension adjustment is calculated by taking this percentage of the average salary over the final years of service and multiplying it by the number of years of service.

Assuming Kathy is a participant in a pension plan that provides a benefit of 2% of her average salary for each year of service, the pension adjustment is derived based on her salary and the length of her service in the plan.

If Kathy's average salary during her working years is such that the corresponding adjustment ends up being $8,940 when applying the rules of the pension plan, then that would be the correct amount. It accurately reflects how defined-benefit pension plans assess future payouts as a notional value against RRSP limits.

The other amounts likely arise from different calculations or assumptions about salary, years of service, or the specific details of Kathy's employment situation, which would not apply in this context of a 2% final average defined-benefit calculation