Explore the FASB Codification sections related to pensions (plan accounting) (§960, 962 & 965). Identify one concept that you did not know prior to completing this research and share it with the class, citing the code section. Identify one question that has arisen as you have explored pensions in the Codification, and post this question as well. Participate in follow-up discussion by challenging or defending the methods as explained by your classmates, or answering their questions. Your initial post should demonstrate solid academic writing skills.