A list of terms (a-i)and a list of descriptive phrases (1-9)related to pension accounting are provided below:
a. actuary
b. expectedretum on plan assets
c. defined benefit plan
d. noncontribut ory plan
e. prior service cost
f. service cost
g. accumulated benefits approach
h. pension expense
i.Pension Reform Act of 1974 (ERISA) Required: Match each item to its descriptive phrase by placing the appropriate letter in the space provided.

Question

A list of terms (a-i)and a list of descriptive phrases (1-9)related to pension accounting are provided below:
 a. actuary
b. expectedretum on plan assets
c. defined benefit plan
d. noncontribut ory plan
e. prior service cost
f. service cost
g. accumulated benefits approach
h. pension expense
i.Pension Reform Act of 1974 (ERISA) Required: Match each item to its descriptive phrase by placing the appropriate letter in the space provided.

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The Answer of A list of terms (a-i)and a list of descriptive phrases (1-9)related to pension accounting are provided below:
 a. actuary
b. expectedretum on plan assets
c. defined benefit plan
d. noncontribut ory plan
e. prior service cost
f. service cost
g. accumulated benefits approach
h. pension expense
i.Pension Reform Act of 1974 (ERISA) Required: Match each item to its descriptive phrase by placing the appropriate letter in the space provided.

A List of Terms (A-I)and a List of Descriptive Phrases