Which of the following statements is/are correct? 1. Within a defined benefit pension plan, the participant's accrued benefit at any point is the participant's present account balance 2 If a participant terminates service with a defined benefit pension plan sponsor before becoming 100% vested, the participant's forfeitures may be allocated to the other participants of the defined benefit pension plan 1) Neither 1 nor 2 2) 1 Only 3) 2 Only 4) Both 1 and 2