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at-risk status for fewer than five consecutive years and disregarding loading factor ........................................... 4b -123456789012345 5 Effective interest rate ............................................................................................................................................ 5 123.12 % 6 Target normal cost ................................................................................................................................................ a Present value of current plan year accruals ....................................................................................................... 6a b Expected plan-related expenses ....................................................................................................................... 6b c Total (line 6a + line 6b) ..................................................................................................................................... 6c
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