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Select the key term that relate to accounting for pension plans from the list that best matches with the following definition. A pension plan which specifies the amount or rate of contribution that the employer and employees must contribute 1. to the members' accounts in the pension plan. The portion of the present value of projected benefit payments to be provided through the pension plan to current 2. active and inactive employees that is attributed to those employees' past periods of service. 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. The pension obligations of many employers are pooled and plan assets can be used to pay the benefits of the employees of any employer that provides pensions through the pension plan. Plan assets of numerous employers are pooled for investment purposes but accounts are maintained for the individual employer participants.