Premium brain cramp check EOY valuation

[mwyatt]

Taking over a DB case with term insurance. Plan had no contribution as developed under prior actuary, so plan has been paying insurance premiums from trust. Since the valuation was performed @ EOY, with EOY asset value reflecting payment of these premiums during the year, I think it would be consistent to modify the EOY asset value by adding back the amount of premiums paid during the year for the year in question.