Prepayment that will lead to an increase in a future payment or a cash refund B) Prepayment

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Prepayment that will lead to an increase in a future payment or a cash refund B) Prepayment that will lead to a decrease in the pension expense or a cash refund C) Prepayment that will lead to a reduction in a future payment or a cash refund D) Prepayment that will lead to a higher benefit for the employee