Required: Match the term on the right to the appropriate definition or description on the left. Term Definition 1. Actuarial method 2. Projected benefit obligation 3. Underfunded plan 4. Defined contribution plarn 5. Vested benefit obligation 6. Prior service costs A. Employee Retirement Income Security B. Benefits provided as a result of amounts C. Benefits for vested and nonvested D. Cost of benefits arising from pasted year E. Benefits provided based on a formula F. Irrevocable accumulation of benefits Act of 1974 deposited and earnings thereon employees at estimated future pay rates of service utilizing age, service and pay history 7. Service costs 8. Settlement rate 9. ERISA G. H. I. Benefits for vested employees at current pay rates Used to determine the interest on projected benefit obligations outstandin Use of complex computations estimating impact of age, mortality, turnover, interest rates and other factors 10. Vesting 11. Accumulated benefit obligation 12. Defined benefit plan J. Fair value of assets less than projected K. Benefits for vested and nonvested L Actuarial present value of benefits benefit obligation employees at current pay rates attributed to service incurred during the