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michael t

08/26/05 10:11 AM

#20739 RE: jtomm #20737

HRBN-if you look at the average annual salary info they refer to in the 10Q, I don't think this expense is that significant. They state they haven't funded the pension yet, but I can't discern whether they've accrued the expense as of June 05. It's possible the expense has been accrued, but the pension hasn't been funded.