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Concurrent federal jurisdiction could exist for cases involving:
Service Cost
The expense recognized by an employer for the portion of projected benefit obligations earned by employees in the current period in a defined benefit plan.
Interest Cost
The total interest expense associated with borrowing money, including the amortization of any discount or premium, relevant to the period in which it is incurred.
Prior Service Cost Amortization
The process of allocating the cost of retroactively awarded benefits of an employee's pension plan over several years.
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