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  • ) (relating to reasonable actuarial assumptions) have been complied with,(4) such other information as may be necessary to fully and fairly disclose the actuarial position of the plan, and(5) such other information regarding the plan as the Secretary may by regulations require. [Sec. 6059(b)(1)-(5).]In summary, the statutory scheme for satisfying the provisions of section 412(c)(3) requires that a
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