Explore the FASB Codification sections related to pensions (plan accounting) (960, 962 & 965). Identify one concept that you did not know prior to completing this research and share your thoughts, citing the code section. Identify one question that has arisen as you have explored pensions in the Codification, and post this question as well. Your initial post should be 250-500 words, and should demonstrate solid academic writing skills. Please include proper citations in your discussion post.