4. The assets and liabilities of the pension plan itself are included in the financial statements of the plan: a) administrator. b) beneficiary. c) sponsor. d) trustee. 9. To compute amortization on the cumulative unrecognized gains and losses in a pension plan, the corridor is computed as 10% of the: a) average of the beginning balances of the plan assets and the projected benefit obligation. b) greater of the beginning balances of the plan assets or the projected benefit obligation. c) greater of the beginning market-related value of the plan assets or the projected benefit obligation. d) lesser of the beginning market-related value of the plan assets or the projected benefit obligation. 10. The current year amortization amount of accumulated unrecognized losses in a pension plan will: a) decrease the pension expense. b) have no effect on pension expense. c) increase the pension expense. d) never be accounted for and reported.