Assuming the Company contributes the greater of the going concern and the hypothetical wind-up shortfall determined without the letter of credit of $2,888,000 as of the valuation date, the rule for determining the estimated maximum eligible annual contributions, as well as an estimate of the maximum eligible contributions until the next valuation, are as follows:

Year beginning	Employer’s contribution rule		Estimated employer’s contributions
	Monthly current service cost	Monthly expense allowance	Deficit Funding	Monthly current service cost including expense allowance
2020	$0	$8,333	N/A	$8,333