7-10. What are the required financial statements for a pension trust fund? What are the required supplementary information schedules? 7-11. With regard to current GASB standards for pension reporting, do the following: a. Distinguish between (1) defined contribution plans and (2) defined benefit plans. b. Distinguish between (1) agent and (2). cost-sharing multiemployer plans. c. Define the following terms: (1) plan fiduciary net position and (2) net pension liability