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Defined benefit obligation, Jan. Fair value of plan assets, Jan. 1 Current service cost Actual retum on plan assets Contributions (made at end of

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Defined benefit obligation, Jan. Fair value of plan assets, Jan. 1 Current service cost Actual retum on plan assets Contributions (made at end of the year) Benefits paid to Interest (discount) rate .. Past service costs (as of Jan $260,000 200,000 40,000 15,000 30,000 60,000 6% 4,000

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