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With regard to current GASB standards for pension reporting do the following: A) Distinguish between (1) defined contributions plans and (2) defined benefits plans. B)

With regard to current GASB standards for pension reporting do the following: A) Distinguish between (1) defined contributions plans and (2) defined benefits plans. B) Distinguish between (1) agent and (2) cost-sharing multiemployer plans C) Define the following terms: (1) annual required contribution and (2) net pension obligation

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