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FASB 87 requires the computation of the 'average future lifetime' for a plan.

A question has arisen, which I will try to use an example to clarify.

2 employees with future service of 30 and 0 (last one is at or beyond retirement age BUT still working so active).

What is the average future lifetime???

(30 + 0)/2 = 15

30 / 1 = 30

Something else????

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