"When a plan operates with a special funding situation in place, the major accounting metrics under GASB 68 must be adjusted to reflect this relationship. In particular, plan employer(s) may recognize a smaller net pension liability (NPL) when a special funding situation applies; adjustment may also be made to employer expense and deferred inflows/outflow.... in determining whether a special funding situation applies, the GASB 68 implementation guide emphasizes the legal obligation of the [non-employer contributing entity] to make the contributions to the plan. It also emphasizes the fact that the contributions must be made directly to the plan, rather than passing through any intermediary or being paid directly to employers in order to fund their contributions to the plan."