One day the new CEO of the Food Service Division (who happened to have a Marketing background) stopped by your office with a sheet of paper, handed it to you and said, "I just got back from this financial symposium and I heard a lot of terms and phrases I have never encountered before. So I made a list. I need you to help me figure these out." In 2 to 4 pages, prepare a summary of the Fair Value of employee benefit plans based on the information found in the FASB Codification database (HINT: Paraphrase the information and keep direct quotes to a minimum) (NOTE: Use the information in the database. Do not use your textbook as a reference.)