{"pre_text": ["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 sec staff accounting bulletin no .", "109 2022 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 the following were issued in 2006 with an effective date in 2022 sfas 157 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 primarily invested in equity investments and 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 .", "the discount rate and compensation increase assumptions do not significantly affect pension expense .", "however , 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 2008 was 8.25% ( 8.25 % ) , unchanged from 2007 .", "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 $ 7 million as the impact is amortized into results of operations .", "the table below reflects the estimated effects on pension expense of certain changes in annual assumptions , using 2009 estimated expense as a baseline .", "change in assumption estimated increase to 2009 pension expense ( in millions ) ."], "post_text": ["( a ) de minimis .", "we currently estimate a pretax pension expense of $ 124 million in 2009 compared with a pretax benefit of $ 32 million in 2008 .", "the 2009 values and sensitivities shown above include the qualified defined benefit plan maintained by national city that we merged into the pnc plan as of december 31 , 2008 .", "the expected increase in pension cost is attributable not only to the national city acquisition , but also to the significant variance between 2008 actual investment returns and long-term expected returns .", "our pension plan contribution requirements are not particularly sensitive to actuarial assumptions .", "investment performance has the most impact on contribution requirements and will drive the amount of permitted contributions in future years .", "also , current law , including the provisions of the pension protection act of 2006 , sets limits as to both minimum and maximum contributions to the plan .", "we expect that the minimum required contributions under the law will be zero for 2009 .", "we maintain other defined benefit plans that have a less significant effect on financial results , including various nonqualified supplemental retirement plans for certain employees .", "see note 15 employee benefit plans in the notes to consolidated financial statements in item 8 of this report for additional information .", "risk management we encounter risk as part of the normal course of our business and we design risk management processes to help manage these risks .", "this risk management section first provides an overview of the risk measurement , control strategies , and monitoring aspects of our corporate-level risk management processes .", "following that discussion is an analysis of the risk management process for what we view as our primary areas of risk : credit , operational , liquidity , and market .", "the discussion of market risk is further subdivided into interest rate , trading , and equity and other investment risk areas .", "our use of financial derivatives as part of our overall asset and liability risk management process is also addressed within the risk management section of this item 7 .", "in appropriate places within this section , historical performance is also addressed. ."], "table": [["change in assumption", "estimatedincrease to 2009pensionexpense ( in millions )"], [".5% ( .5 % ) decrease in discount rate ( a )", ""], [".5% ( .5 % ) decrease in expected long-term return on assets", "$ 16"], [".5% ( .5 % ) increase in compensation rate", "$ 2"]], "table_ori": [["Change in Assumption", "EstimatedIncrease to 2009PensionExpense(In millions)"], [".5% decrease in discount rate(a)", ""], [".5% decrease in expected long-term return on assets", "$16"], [".5% increase in compensation rate", "$2"]]}

Question: is pretax pension expense in 2009 larger when compared with a pretax benefit in 2008?
Evidence:
text_9: 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 .
text_19: we currently estimate a pretax pension expense of $ 124 million in 2009 compared with a pretax benefit of $ 32 million in 2008 .
Program: greater(124, 32)
Answer:
str_answer: yes
exe_answer: yes