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Sandhill, Inc. received the following information from its pension plan trustee concerning the operation of the companys defined-benefit pension plan for the year ended December

Sandhill, Inc. received the following information from its pension plan trustee concerning the operation of the companys defined-benefit pension plan for the year ended December 31, 2026: January 1, 2026 December 31, 2026 Fair value of pension plan assets $6000000 $6400000 Projected benefit obligation $6800000 $7280000 Accumulated benefit obligation $1160000 $1400000 Accumulated OCI (gains/losses 0 (80000) Actual return on plan assets $160000 The service cost component of pension expense for 202

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