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 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Accumulated Benefit Obligation

 -URI http://asc.fasb.org/extlink&amp;oid=6503844



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=28361610&amp;loc=d3e1928-114920



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (i-k)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (g)

 -URI http://asc.fasb.org/extlink&amp;oid=28361610&amp;loc=d3e1928-114920



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (d)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=28361610&amp;loc=d3e1928-114920



Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 20

 -Section 50

 -Paragraph 5

 -Subparagraph (c)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=28361610&amp;loc=d3e2446-114920



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