The following are key terms in that relate to accounting for pension plans.

A$.$ Agent multiple$-$employer pension plan

B$.$ Cost$-$sharing multiple$-$employer pension plan

C$.$ Covered payroll

D$.$ Defined benefit plan

E$.$ Defined contribution plan

F$.$ Net pension liability

G$.$ Service cost

H$.$ Total pension liability

For each of the following definitions, indicate the key term from the list above that best matches by placing the appropriate letter in the blank space next to the definition.

$\_\_\_\_\_1.$ A pension plan which specifies the amount or rate of contribution that the employer and employees must contribute to the members$$ accounts in the pension plan.

$\_\_\_\_\_2.$ The portion of the present value of projected benefit payments to be provided through the pension plan to current active and inactive employees that is attributed to those employees$$ past periods of service.

$\_\_\_\_\_3.$ The portion of the actuarial present value of projected benefit payments that is attributed to the current year, interest on the total pension liability, benefit payments, and other changes to the total pension liability.