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determined under section 419A, but also the amount of assets set
aside by the Trust, be reduced by the amount of the reserve for
post-retirement medical benefits described in section
419A(c)(2)(A).
The parties agree that (1) the Trust’s respective account
limits, determined under section 419A(c), were $64,615,936 and
$84,192,933 for 1991 and 1992; (2) those account limits for those
years included $53,313,236 and $71,602,395, respectively, attrib-
utable to a reserve for post-retirement medical benefits; (3) the
amounts of assets that the Trust set aside (i.e., the total asset
balances reported by the Trust in Forms 990) for 1991 and 1992
were $41,975,366 and $45,637,659, respectively; and (4) (a) for
1991 $7,342,383 and $34,632,983 of the amount of assets so set
aside were allocable to (i) incurred but unpaid health benefit
claims and reasonable costs directly connected with such claims
and (ii) the reserve for post-retirement medical benefits,
respectively, and (b) for 1992 $6,824,833 and $38,812,826 of the
amount of assets so set aside were allocable to (i) incurred but
unpaid health benefit claims and reasonable costs directly
connected with such claims and (ii) the reserve for post-retire-
ment medical benefits, respectively. If the limitation pre-
scribed by section 512(a)(3)(E)(i) were to be calculated in the
manner advocated by the Trustee, the amount of assets set aside
by the Trust as of the close of each year at issue would not
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