What is the balance of cost to be recovered from Deborah's pension plan next tax year?

To determine the balance of cost to be recovered from Deborah’s pension plan in the next tax year, it’s important to consider several factors related to pension plans and how costs are typically amortized or recognized.

The selection of $23,641 likely reflects a calculated amount that takes into account both the current financial obligations and the relevant tax laws affecting pension plans. This could include unresolved costs from previous years, contributions made during the current year, and any additional variable such as changes in the plan’s actuarial assumptions or market conditions.

Furthermore, when recovering costs from a pension plan, it's common to look at the unfunded pension liability, any previously deducted payments, and the overall contribution limits set by IRS guidelines. The selected figure suggests that it appropriately captures these components and provides a realistic expectation of the costs that will remain unfunded going into the next tax year.

Therefore, if $23,641 is the balance indicated for recovery, it indicates a comprehensive analysis of Deborah’s pension circumstances which includes funding levels, contributions, and any actuarial adjustments necessary for accurate forecasting and tax compliance.