$1)$ Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the number for the most correct term.

TERM

PHRASE

NUMBER

$1.$ Amortize net loss$$AOCI

Excess over $10\%$ of the larger of plan assets or PBO.

$\_\_\_\_\_\_\_\_\_$

$2.$ Delayed recognition in earnings

Future compensation levels estimated.

$\_\_\_\_\_\_\_\_\_$

$3.$ Projected benefit obligation

Gain from revised expectation of return plan assets.

$\_\_\_\_\_\_\_\_\_$

$4.$ Vested benefit obligation

Increased by employer contributions.

$\_\_\_\_\_\_\_\_\_$

$5.$ Plan assets

Not contingent on continued employment.

$\_\_\_\_\_\_\_\_\_$ Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the number for the most correct term.

NUMBER

$```$

Excess over $10\%$ of the larger

of plan assets or PBO.

Future compensation levels

estimated.

Gain from revised expectation

of return plan assets.

Increased by employer

contributions.

Not contingent on continued

employment.

$```$