ng is own investnients in the investment trust funds? e. List the pension funds included in the financial statements. From the notes, list the other pension plans that are available to page 204 employees of your governmental unit. Are those plans multiemployer plans? If so are they agent plans or cost-sharing plans? Defined contribution or defined benefit? Are required disclosures made in the notes for all pension plans, whether or not the plans are included as trust funds? Look at the actuarial status of the plans and comment about the potential impact of pensions on the financial condition of the government. ng is own investnients in the investment trust funds? e. List the pension funds included in the financial statements. From the notes, list the other pension plans that are available to page 204 employees of your governmental unit. Are those plans multiemployer plans? If so are they agent plans or cost-sharing plans? Defined contribution or defined benefit? Are required disclosures made in the notes for all pension plans, whether or not the plans are included as trust funds? Look at the actuarial status of the plans and comment about the potential impact of pensions on the financial condition of the government