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Funded Status of Pension Plan (long form)

October 27, 2015
Plan Assets PBO
FV at beginning of the year PBO at the beginning of the year
+ Contributions + Service cost
+ Actual return + Interest cost
– Benefits Paid + Past service cost (Amendments)
+/- Actuarial loses/gains
– Benefits paid


Fair value at the end of the year PBO at the end of the year

Plan Assets > PBO -> Overfunded
Plan Assets < PBO -> Underfunded

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