Arkansas has a single-employee defined benefit plan covered by GASB 68 . What is the amount of liability that should be presented on the state government's statement of net position related to the plan? The amount expected to be contributed to the plan for the next fiscal year. The amount due for current pension benefits. The portion of the actuarial present value of projected benefit payments attributable to past periods of employee service minus the pension plan's fiduciary net position. The estimated total payments for current employees minus the pension plan's fiduciary net position