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I have a question on Pensions and any response would be greatly appreciated. I know all the the components of Pensions, but there is one that confuses me. The Gain or Losses on Plan Assets. For some reason, I did an MC involving this and the G/L was not factored into the calc of pension expense. The explanation was because it went to discontinuation aspect of the FS. My question is, is there any other times where the Gain or Loss on plan assets is NOT factored into the pension expense.
Reg 4/18/12 78
Far 7/30/12 74, 74, 75
Bec 11/11/12 74, 78
Aud TBD 51, 71, XX
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