26. A list of terms (-1) and a list of descriptive phrases related to pension accounting are provided below. a actuary b. expected retum on plan assets C. defined benefit plan d. noncontributory plan e. prior service cost I service cosi 9 accumulated benefits obligation h. pension expense Pension Reform Act of 1974 (ERISA) Amount normal recored as the end of a period and often at the time of funding, although often not equal to the amount of rundina Choose... Places the entire pension cost on the employer Choose Generally requires service costs to be funded in the current year. Choose is the primary component of pension cost. Choose. Is the amount actuarially assigned to years before the inception of the plan Choose Specifically states either postretirement employees benefits or the method of determining such benefits by formula Choose A negative component of pension cost. Choose Uses compound interest techniques with projections of future events to estimate components of pension costs. The actuarial present value of all the benefits attributed by the pension benefit formula to employee service rendered before a specified date. Choose Choose