FASB ASC 14-1 Settlement and Curtailment of a Defined Benefit Pension Plan Search FASB ASC database for answers to the following questions. For each question, cut and paste your findings, citing the source. Then write a brief summary response to the question asked. 1. What is the difference between a settlement and a curtailment of a defined benefit pension plan? Give Example of each. 2. Can a settlement and a curtailment occur simultaneously? If so, give an example. 3. How would a company compute the maximum gain or loss to recognize when a settlement occurs? 4. How would a company treat any remaining unrecognized prior service cost under a curtailment? FASB ASC 14-4 Discount Rate on Retirement Benefits The FASB ASC indicates that the discount rate for other postretirement benefits may not be the same as the rate used for pension benefit obligations and discusses the reasons why they might be different. Find, cite, and copy the FASB ASC paragraphs that discuss this issue