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This excerpt taken from the SMG 10-K filed Dec 15, 2005. Change in Accumulated Plan
Benefit Obligation (APBO)
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Benefit obligation at beginning of
year
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$ | 33.8 | $ | 31.8 | ||||
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Service cost
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0.7 | 0.5 | ||||||
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Interest cost
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2.0 | 2.0 | ||||||
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Plan participants
contributions
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0.6 | 0.5 | ||||||
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Loss on curtailment
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2.5 | | ||||||
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Actuarial (gain) loss
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(2.1 | ) | 1.3 | |||||
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Benefits paid
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(2.8 | ) | (2.3 | ) | ||||
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APBO at end of year
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$ | 34.7 | $ | 33.8 | ||||
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