3. Which of the following disclosures of pension plan information would not normally be required? a. The major components of pension expense b. The amount of prior service cost changed or credited in previous years. c. The funded status of the plan and the amounts recognized in the financial statements d. The rates used in measuring the benefit amounts 4. A postretirement asset is computed as the excess of the a. expected postretirement benefit obligation over the fair value of plan assets. b. accumulated postretirement benefit obligation over the fair value of plan assets. c. fair value of plan assets over the accumulated postretirement benefit obligation. d. accumulated postretirement benefit obligation over the fair value of plan assets, but not vice versa