1. The actuarial gains or losses that result from changes in the projected benefit obligation are derived from

Asset Liability

Gains & Losses Gains & Losses

a. Yes Yes

b. No No

c. Yes No

d. No Yes

2. The fair value of pension plan assets is used to determine the corridor and to calculate the expected return on plan assets.

Expected Return

Corridor on Plan Assets

a. Yes Yes

b. Yes No

c. No Yes

d. No No