Safeway participates in various multiemployer retirement plans, covering substantially all Company employees not covered under the Company’s noncontributory retirement plans, pursuant to agreements between the Company and various unions. These plans are generally defined benefit plans; however, in many cases, specific benefit levels are not negotiated with or known by the employer-contributors. Contributions of $286.9 million in 2008, $270.1 million in 2007, and $253.8 million in 2006 were made and charged to expense. Required a. What were the contributions to multiemployer plans for 2008, 2007, and 2006? Comment on the trend. b. Determine the total liability for multiemployer pension plans at the end of 2008. c. What control does Safeway, Inc., have over multiemployer pension plans?