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A's excess retirement accumulation is determined as follows: $2,000,000 minus the greater of (1) $600,000 or (2) the present value of a period certain annuity of $148,500 a year for 16 years (A's life expectancy).
Like SK&A's other databases, the file names are telephone verified twice a year to maximize record integrity.
Mark Mulder, 22 and a year and a half out of Michigan State, probably will beat Zito to a spot at the bottom of the five-man starting rotation.