Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) Minimum (corridor) amortization of net unrecognized gain or loss is not allowed for postretirement benefit plans.
B) Immediate recognition of gains and losses is allowed for postretirement benefit plans but not for pension plans.
C) Immediate recognition of gains and losses is allowed for pension plans but not for postretirement benefit plans.
D) Minimum (corridor) amortization of net unrecognized gain or loss is the only amortization method allowed for postretirement benefit plans.