Phrases associated with pensions are listed under List A. Select the term in List B that is most appropriately associated with items under List A.

Phrases associated with pensions are listed under List A. Select the term in List B that is most appropriately associated with items under List A. Defined benefit plan Defined contribution plan Delayed recognition in earnings Interest cost Net gain-AOCI Accumulated benefit obligation Actual return exceeds expected Amortize net loss-AOCI Choice between PBO and ABO Net gain-AOCI Noncontributory pension plan Plan assets Prior service cost Projected benefit obligation Vested henefit obliaation