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Beale Management has a noncontributory, defined benefit pension plan. On December 3 1 , 2 0 2 1 ( the end of Beale's fiscal year

Beale Management has a noncontributory, defined benefit pension plan. On December 31,2021(the end of Beale's fiscal year), the following pension-related data were available:
\table[[Projected Benefit Obligation,($ in millions)],[Balance, January 1,2021,$680
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