1. When is the balance of the Unrecognized Net Gain or Loss account subject to amortization?

   		When it exceeds 10% of the larger of the beginning balances of the projected benefit obligation or the market-related value of the plan assets.
   		When it equals 10% of the beginning balance of the projected benefit obligation.
   		When it equals 10% of the beginning balance of the market-related value of the plan assets.
   		Never. The Unrecognized Net Gain or Loss account remains unrecognized.