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The following provides a reconciliation of
the changes in the plan benefit obligation, fair value of
plan assets, and the funded status of the plans as of February
28, 2002 and 2001:

| (1) |
For plans with accumulated benefit obligations in excess
of plan assets, the accumulated benefit obligation and
fair value of plan assets were $3,939 and $0, respectively,
as of February 28, 2002, and $2,781 and $0, respectively,
as of February 28, 2001. |
The following table presents the weighted-average assumptions
used to determine the actuarial present value of the defined
benefit plans and the post-retirement benefit plan obligations:
The assumed health care cost trend rate increase
in the per-capita charges for benefits ranged from 9.0 percent
to 10.0 percent for fiscal 2003, depending on the medical
service category. The rates gradually decrease to a range
of 4.0 percent to 5.0 percent through fiscal 2007 and remain
at that level thereafter.
The assumed health care cost trend rate has
a significant effect on amounts reported for retiree health
care plans. A one-percentage-point variance in the assumed
health care cost trend rate would increase or decrease the
total of the service and interest cost components of net periodic
post-retirement benefit cost by $166 and $126, respectively,
and would increase or decrease the accumulated post-retirement
benefit obligation by $1,955 and $1,560, respectively.
continued>
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