Accounting 8,000,000.

00
Non-Taxabl- 250,000.00
7,750,000.00
Long-term 500,000.00 DTA
Tax Depreci- 1,250,000.00 DTL
Other Taxa - 300,000.00 DTL
Other Dedu 400,000.00 DTA
Taxable In 7,100,000.00
Current Ta 2,130,000.00 #1
Deferred T 162,500.00 #6
DTL 1,550,000.00
DTA 900,000.00
Total Tax E 2,292,500.00 #2
DTL 387,500.00 #3
DTA 225,000.00 #4
Current Ta 830,000.00 #5

Pretax fina 3,000,000.00

Income fr - 2,000,000.00
1,000,000.00
Rent recei 500,000.00 DTA
Tax Depreci- 2,000,000.00 DTL
Other Asse- 100,000.00 DTL
Estimated W 500,000.00 DTA
Taxable In - 100,000.00
DTA 1,100,000.00
DTL 2,100,000.00
Deferred T 300,000.00 #10
Total Tax E 300,000.00 #7
Current Ta -
DTL 630,000.00 #8
DTA 330,000.00 #9

Employee B 210,000.00 #11

Transition 3,000,000.00 #12

Current Ser 2,500,000.00
Past Servic 1,000,000.00
Gain on se - 20,000.00
Net Intere 300,000.00
Employee B 3,780,000.00 #13

Actual Ret 300,000.00

Decreasi i 400,000.00
Remeasure 700,000.00 #14
FVPA Beg 10,000,000.00 PBO Beg 13,000,000.00
3,500,000.00 2,500,000.00
- 3,000,000.00 1,000,000.00
1,300,000.00 - 3,000,000.00
- 380,000.00 1,300,000.00
- 400,000.00
- 400,000.00
11,420,000.00 #15 14,000,000.00 #16
2,580,000.00 #17
pbo beg 3,000,000.00
interest ex 300,000.00
benefits pa- 250,000.00
3,050,000.00
pbo end 4,200,000.00
current ser 1,150,000.00 #18

csv 1,000,000.00
psc -
settlement -
net interes - 100,000.00
interest ass 40,000.00
employee b 940,000.00 #19

actuarial -
actual retu - 200,000.00
effect of as- 360,000.00
net remeas- 560,000.00 #20
Prepaid ben 1,200,000.00 #21

Highest Lif 740,122.14

2%
Number of 15.00
Annual Pa 222,036.64
PV 1,184,549.10
PV Dec 31, 456,694.96 #22

Final Salary 1,500,000.00 0.12

5% csc interest expense
Number of 10.00 75,000.00 0.36 27,045.75 27,045.75 -
Lump Sum 750,000.00 75,000.00 0.40 30,291.24 30,291.24 3,245.49
75,000.00 0.45 33,926.19 33,926.19 7,269.90
75,000.00 0.51 37,997.33 37,997.33 12,213.43
75,000.00 0.57 42,557.01 42,557.01 18,238.72
75,000.00 0.64 47,663.86 47,663.86 25,534.21
75,000.00 0.71 53,383.52 53,383.52 34,317.98
75,000.00 0.80 59,789.54 59,789.54 44,842.16
75,000.00 0.89 66,964.29 66,964.29 57,397.96
75,000.00 1.00 75,000.00 75,000.00 72,321.43
474,618.73
pv
27,045.75
60,582.48 33,536.73
101,778.57
151,989.34
212,785.07
285,983.14
373,684.63
478,316.33
602,678.57
750,000.00