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The following facts relate to the postretirement benefits plan of Sunland, Inc. for 2018: Service cost $810000 Discount rate  7% APBO, January 1, 2018 $4270000 EPBO, January 1, 2018 $5100000 Average remaining service to full eligibility  20 years Average remaining service to expected retirement  25 years$1167000.$1108900.$1279700.$1322400.

The following facts relate to the postretirement benefits plan of Sunland, Inc. for 2018: Service cost $810000 Discount rate  7% APBO, January 1, 2018 $4270000 EPBO, January 1, 2018 $5100000 Average remaining service to full eligibility  20 years Average remaining service to expected retirement  25 years$1167000.$1108900.$1279700.$1322400.

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