Pension doubts

Queries on Pension accounting: Whats is the difference between IFRS and new US GAAP on amortization of unrealized losses/gains in terms of years, is it based on service life or life expectancy? schweser has given some confusing answeres in this… The new US gaap for pensions are only for balance sheet changes not Income statement is that right? Do we still smooth out the pension expense in P&L going forward if there is any plan amendments? As per the new US gaap for pensions, the unrecognized loss/gain need to be recognized on balance sheet in liability, deferred tax assets and OCI, however what is the way next year I mean do we still amortize those recognized expense and reverse back from OCI next year? What happens if a plan amendment occurs in 2008, do we again recognize it on b/sheet and OCI not smooth out P&L? What is the provision in terms of if unrecognized gains/losses exceed more than 10% of PBO we need to recognize them immediately?