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Weighted average assumptions used to determine the benefit obligation are as follows:
 Years ended June 30 2009  2008 
Discount rate rate of compensation increase Net periodic postretirement benefit cost Benefits paid employer contributions  $ $ $  5.75% N/A 50,274 64,110 64,110  $ $ $  6% N/A 88,738 76,318 76,318 

The health care cost trend rate assumption has a significant  effect on the amounts reported in the accompanying combined  financial statements. If the assumed rates were to increase or decrease by one percentage point in each year, it would increase or decrease the postretirement benefit obligation as of June 30, 2009 by $312,504 and $(257,883), respectively.
coNtriButioNs
As the plan is unfunded, contributions are expected to be equivalent to future estimated benefit payments. Accordingly, for the year ended June 30, 2010, the Association expects to contribute approximately $115,000 to its postretirement health-care benefit plan.
estimAteD future BeNefit pAYmeNts
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
 Years ending June 30
 2010 $  115,000
 2011  125,000 
2012  139,000 
2013 141,000 
2014 136,000 
2015–2019  794,000 

Given the estimates included in the calculations of this accumu-lated benefit obligation, it is possible amounts recorded under this plan may change in the near term.

6. DeferreD compeNsAtioN
During fiscal year 2007, the Association established a  nonqualified deferred compensation plan (a “457(b) plan”)  for senior executives and other management or highly  compensated employees. The Association holds assets totaling $511,647 and $607,723 as of June 30, 2009 and 2008, respec-tively, which are reported as deferred compensation invest-ments and a deferred compensation liability in the accompanying combined statements of financial position. The assets are subject to the claims of general creditors. The investments of the trust are held in separate accounts for investment purposes, but are designated by the Board for use to satisfy this deferred compen-sation liability. All contributions to the plan are from employees and no contributions have been made by the Association for the years ended June 30, 2009 and 2008. Investments held for the deferred compensation plan are carried at fair value and are all classified as equity and fixed income mutual funds and have been identified as Level 1 in the fair value hierarchy in accordance with FAS 157. Investment gains and losses from the deferred compensation investments are recorded directly to the asset ac-count and the corresponding liability account.
　
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本文链接地址：2009 NBAA annual report 2009 NBAA 年度报告(22)