Select the pension plan or term to which each of the following statements relates:

A pension plan in which the benefits are limited to the contributions made by employers and employees plus investment income.
The total pension liability less the fiduciary net position.
A retirement plan in which separate accounts are kept for each employer.
A plan that is required to pay a certain sum, normally based on average earnings and length of service.
A plan in which separate accounts are not kept for each employer.
The excess of accumulated resources over benefits currently payable to retired employees.
A pension plan in which no certain amount of benefits are guaranteed; the amount of payments is determined by contributions and the investment performance of accumulated funds.
A certain sum is due, regardless of the amount available in the pension plan.
A pension plan which does not have unfunded liabilities.
It is possible to compute the actuarial status of each individual employer.
Required and actual contributions by Employers would be recorded over the years.
Actuarial methods are needed to determine if the plan has an unfunded actuarial liability.
The plan is treated as state-wide, with each employer required to contribute at a certain rate in order to maintain sufficient funds to pay benefits when due.
A pension plan that does not need actuarial calculations.
It is not possible to compute a separate balance for each employer, depending upon the amounts contributed.
The amount that a government anticipates paying to current employees in the future in excess of the resources currently accumulated for that purpose.