Nonprofit--fiduciary funds Which of the following statements is true regarding an agent multi-employer pension plan? a. the annual required pension contributions are unique to each participating employer b. the annual required pension contributions are uniform for each participating employer c. a participating government legally must make the required annual contributon in full each year d. a participating government must account for its pension contributions using a pension trust fund Under which of the following circumstances will a government maintain a Pension Trust Fund? a. the government contributes to a defined benefit pension plan b. the government sponsors a defined contribution pension plan c. the government contributes to a defined contribution pension plan d. the government has an unfunded actuarial pension liability What are the two components of an actuary's calculation of the required annual contribution to a Pension Trust Fund? a. the net pension obligation and the actuarial accrued liability b. the regular cost and the normal cost c. the amortization of the actuarial value of assets and the actuarial accrued liability d. the normal cost and the amortization of the unfunded actuarial accrued liability