Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Loss-other comprehensive income

A) Created only by the passage of time.
B) Created by "ERISA" legislation.
C) Difference between PBO and plan assets.
D) Current pay levels implicitly assumed.
E) Future salary levels estimated to be higher than previously expected.