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615 Highway 52 W
North Dakota 58790

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included in column c, deferred compensation, is the estimated annual increase in the actuarial value of a defined benefit plan This amount is not a current year expense of the cooperative but an estimate received from the NRECA of the increase in the value of the plan the estimated increase in value of the plan included in deferred compensation for Bruce Carlson is The amount contributed to the plan in 2008 by the cooperative for Bruce Carlson was

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