Assumptions used to determine net periodic pension benefit cost for the fiscal years indicated were as follows: Software development costs, including costs to develop software sold, leased, or otherwise marketed, that are incurred subsequent to the establishment of technological feasibility are capitalized if significant. Costs incurred during the application development stage for internal-use software are capitalized if significant. Capitalized software development costs are amortized using the straight-line amortization method over the estimated useful life of the applicable software. Such software development costs required to be capitalized have not been material to date. The Plan has been investing a portion of the assets in long-term bonds in an effort to better match the impact of changes in interest rates on its assets and liabilities and thus reduce some of the volatility in Other Comprehensive Income. Please refer to Note 11 –  Retirement Benefit Plans  in Item 8 of this Form 10-K for additional disclosures concerning the Company’s pension and other postretirement benefit plans. Software Development Costs 20 2019 2018 Discount rate 4.20% - 4.22 % 3.54% - 3.57 % Expected return on plan assets 7.5 % 7.5 % Rate of compensation increase 0.0 % 0.0 % Assumptions used to determine net periodic other postretirement benefit cost are the same as those assumptions used for the pension benefit cost, except that the rate of compensation is not applicable for other postretirement benefit cost. The changes in assumptions had the following effect on the net periodic pension and other postretirement costs recorded in Other Comprehensive Income as follows: Year ended December 28, December 29 2019 2018 Discount rate $ (12,552,989 ) $ 8,537,413 Mortality table - -- Additional recognition due to significant event (454,143 ) 14,928 Asset gain or (loss) 7,710,082 (9,530,411 ) Amortization of: Unrecognized gain or (loss) 1,114,924 1,044,520 Unrecognized prior service cost 94,308 109,750 Other 748,512 (957,643 Comprehensive income, before tax (3,339,286 ) (781,443 ) Income tax (664,279 ) (578,090 ) Comprehensive income, net of tax $ (2,675,007 ) $ (203,353 )