Our discount rate is determined based on a review of long-term, high quality corporate bonds as of
May 31, 2012, and models that match projected benefit payments to coupons and maturities from the high
quality bonds. The assumption for the expected long-term return on plan assets is developed through
analysis of historical asset returns by investment category, our fund’s actual return experience and current
market conditions. Changes in the discount rate and differences between expected and actual return on
plan assets may impact the amount of net periodic pension expense recognized in our consolidated
statement of income.

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