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FSA pension

DBO $3775
Plan assets $3905

Exp. long term return 14%
Anticipated increase in wage 3%
Discount rates 9%
Jone think the following assumption are more appropriate

Exp long term return 9%
Antic increase in wage 5%
Discount rate 6%

the balance sheet will reflect reported asset:
a. equal to plan's funded assets
b. less than the plans funded assets
c. greater than the plans funded assets

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