Question: t. curtailments. ABC has a non-contributory, defined benefit pension plan. Data for 2014 were as follows: Pension plan assets (at fair value) January 1, 2014,

t. curtailments. ABC has a non-contributory, defined benefit pension plan. Data for 2014 were as follows: Pension plan assets (at fair value) January 1, 2014, $240,000, and December 31, 2014, $285,00...

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