Respond to the following using guidance in the Codification. Cite your sources for all responses.

$1.$ Several assumptions are involved in an employer's measurement of its liability for defined benefit pension benefits. Name two of these assumptions. Hint: This is located under the topic related to an employer's accounting for pensions; this differs from a pension plan's accounting.

$2.$ In periods subsequent to initial measurement, is goodwill amortized? Explain and cite the Codification reference for your response.