true or false

1_____ The definition of a contributory pension plan is where the employer makes payments to a funding agency.

2_____ Companies compute the vested benefit obligation using only vested benefits, at current salary levels.

3_____ The accumulated benefit obligation bases the deferred compensation amount on both vested and non-vested service using future salary levels.

4_____ The difference between the expected return and the actual return is referred to as the unexpected gain or loss.

5_____ Companies must disclose a reconciliation of how the projected benefit obligation and the fair value of plan assets changed during the year either in their financial statements or in the notes.