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Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific citation for accounting for each of the following items:

1. The disclosure required in the notes to the financial statements for pension plan assets.

2. Recognition of the net pension asset or net pension liability.

3. Disclosures required in the notes to the financial statements for pension cost for a defined contribution plan. 

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