Fair value of investment, excluding plan interest in master trust, held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Includes, but is not limited to, derivative, investment measured at net asset value per share as practical expedient, and insurance contract not meeting fully-benefit responsive investment criteria.

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Interest rate on participant loan in schedule of asset held for investment of employee stock purchase, saving, or similar plan (employee benefit plan (EBP)).

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