recent accounting pronouncements see note 1 accounting policies in the notes to consolidated financial statements in item 8 of this report for additional information on the following recent accounting pronouncements that are relevant to our business , including a description of each new pronouncement , the required date of adoption , our planned date of adoption , and the expected impact on our consolidated financial statements . all of the following pronouncements were issued by the fasb unless otherwise noted . the following were issued in 2007 : 2022 sfas 141 ( r ) , 201cbusiness combinations 201d 2022 sfas 160 , 201caccounting and reporting of noncontrolling interests in consolidated financial statements , an amendment of arb no . 51 201d 2022 in november 2007 , the sec issued staff accounting bulletin no . 109 , 2022 in june 2007 , the aicpa issued statement of position 07-1 , 201cclarification of the scope of the audit and accounting guide 201cinvestment companies 201d and accounting by parent companies and equity method investors for investments in investment companies . 201d the fasb issued a final fsp in february 2008 which indefinitely delays the effective date of aicpa sop 07-1 . 2022 fasb staff position no . ( 201cfsp 201d ) fin 46 ( r ) 7 , 201capplication of fasb interpretation no . 46 ( r ) to investment companies 201d 2022 fsp fin 48-1 , 201cdefinition of settlement in fasb interpretation ( 201cfin 201d ) no . 48 201d 2022 sfas 159 , 201cthe fair value option for financial assets and financial liabilities 2013 including an amendment of fasb statement no . 115 201d the following were issued during 2006 : 2022 sfas 158 , 201cemployers 2019 accounting for defined benefit pension and other postretirement benefit plans 2013 an amendment of fasb statements no . 87 , 88 , 106 and 132 ( r ) 201d ( 201csfas 158 201d ) 2022 sfas 157 , 201cfair value measurements 201d 2022 fin 48 , 201caccounting for uncertainty in income taxes 2013 an interpretation of fasb statement no . 109 201d 2022 fsp fas 13-2 , 201caccounting for a change or projected change in the timing of cash flows relating to income taxes generated by a leveraged lease transaction 201d 2022 sfas 156 , 201caccounting for servicing of financial assets 2013 an amendment of fasb statement no . 140 201d 2022 sfas 155 , 201caccounting for certain hybrid financial instruments 2013 an amendment of fasb statements no . 133 and 140 201d 2022 the emerging issues task force ( 201ceitf 201d ) of the fasb issued eitf issue 06-4 , 201caccounting for deferred compensation and postretirement benefit aspects of endorsement split-dollar life insurance arrangements 201d status of defined benefit pension plan we have a noncontributory , qualified defined benefit pension plan ( 201cplan 201d or 201cpension plan 201d ) covering eligible employees . benefits are derived from a cash balance formula based on compensation levels , age and length of service . pension contributions are based on an actuarially determined amount necessary to fund total benefits payable to plan participants . consistent with our investment strategy , plan assets are currently approximately 60% ( 60 % ) invested in equity investments with most of the remainder invested in fixed income instruments . plan fiduciaries determine and review the plan 2019s investment policy . we calculate the expense associated with the pension plan in accordance with sfas 87 , 201cemployers 2019 accounting for pensions , 201d and we use assumptions and methods that are compatible with the requirements of sfas 87 , including a policy of reflecting trust assets at their fair market value . on an annual basis , we review the actuarial assumptions related to the pension plan , including the discount rate , the rate of compensation increase and the expected return on plan assets . neither the discount rate nor the compensation increase assumptions significantly affects pension expense . the expected long-term return on assets assumption does significantly affect pension expense . the expected long-term return on plan assets for determining net periodic pension cost for 2007 was 8.25% ( 8.25 % ) , unchanged from 2006 . under current accounting rules , the difference between expected long-term returns and actual returns is accumulated and amortized to pension expense over future periods . each one percentage point difference in actual return compared with our expected return causes expense in subsequent years to change by up to $ 4 million as the impact is amortized into results of operations . the table below reflects the estimated effects on pension expense of certain changes in assumptions , using 2008 estimated expense as a baseline . change in assumption estimated increase to 2008 pension expense ( in millions ) .

Table:
change in assumption | estimatedincrease to 2008pensionexpense ( in millions )
.5% ( .5 % ) decrease in discount rate | $ 1
.5% ( .5 % ) decrease in expected long-term return on assets | $ 10
.5% ( .5 % ) increase in compensation rate | $ 2
we currently estimate a pretax pension benefit of $ 26 million in 2008 compared with a pretax benefit of $ 30 million in .

Question: does a .5% ( .5 % ) decrease in expected long-term return on assets have a greater effect on pension expense than a .5% ( .5 % ) increase in compensation rate?
Answer: yes
Calculation: greater(10, 2)