True/False 1. Plan forfeitures under a defined benefit plan may be allocated to remaining participants in a non-discriminatory manner or go towards reducing plan administration costs. a. True b. False 2. In defined benefit plans no separate investment accounts exist for each participant but rather they are commingled together with each having a certain right to a portion of the pooled funds. a. True b. False 3. In a pension plan no more than 10% of the plan assets can be invested in employer securities. a. True b. False 4. If a defined benefit pension plan's ratio of assets to obligations is below 100% (and also below transition relief percentages) at the beginning of the year, the shortfall must be amortized over a 5-year period. a. True b. False