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Unformatted text preview: from plan assets and the change in the market value of plan assets. 4) Amortization of prior service-cost the cost of retroactive benefits granted in a plan amendment (including initiation of a plan). 5) Gains and losses-a change in the value of either the projected benefit obligation or the plan assets resulting from experience different from that assumed or expected or from a change in an actuarial assumption....
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- Spring '09
- Financial Accounting