INTERNATIONAL BUSINESS MACHINES CORP | 2013 | FY | 3


20132012
BenefitPlanBenefitPlan
At December 31:ObligationAssetsObligationAssets
Plans with PBO in excess of plan assets$ 41,003$ 29,223$ 99,184$ 83,799
Plans with ABO in excess of plan assets 40,315 29,213 98,263 83,677
Plans with assets in excess of PBO 58,651 64,194 6,944 7,889

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