What Was the Main Argument of ARB 36

What was the main argument of ARB 36?

A) ERISA did not create a pension liability except in the likelihood of plan termination.
B) The cost of providing pension benefits should be spread over the remaining service life of employees.
C) Pension expense should be computed using any one of five acceptable accumulated benefit methods, regardless of cash contributions.
D) The balance sheet should report unfunded vested benefits.