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.
-Retiree benefits paid

A) Included in the calculation of pension expense.
B) Retirement benefits specified by formula.
C) Reduce(s) both the PBO and plan assets.
D) Protection for employee pension rights.
E) Reported as a shareholders' equity account.